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2022 (9) TMI 483 - GST
100% EOU - Refund of accumulated CGST, SGST and IGST credit - zero rated supplies - case of the petitioner is that the respondent No.3 without considering the explanation given by the petitioner and without even providing an opportunity of personal hearing passed an order - violation of principles of natural justice - HELD THAT:- The petitioner has not produced any documentary evidence for his claim of refund; either before the adjudicating authority or before the appellate authority though he was afforded personal hearing but the petitioner failed to prove that the declaration zero rated value of GSTR 1 was legal and genuine.
The assessee could not provide any such corroborative evidence in the form of document s even before the Appellate Authority what to say before the assessment proceeding, to substantiate its claim of zero rated supply so that its claim could be validated. The law is very clear that merely claiming any refund on the basis of averments would not suffice unless and until the said claim of any assesse is corroborated by documentary evidence. In the instant case the petitioner is making claim without furnishing any documentary evidence to support their contention.