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2023 (2) TMI 430 - HC - GSTRefund of CGST under Section 54 of the Central Goods and Services Tax Act, 2017 read with Rule 89(1) of the Central Goods and Services Tax Rules, 2017 - case of revenue is that the petitioner had not established that the goods had been received by providing details of other vehicles in respect of the remaining 124 invoices - HELD THAT:- In the present case, there is no dispute that the petitioner had filed its return disclosing all necessary details for claiming the refund. It was, accordingly, also sanctioned in terms of the Order-in-Original dated 12.09.2019 - It appears from the review order dated 15.03.2020 that a few invoices were picked up for scrutiny. Out of the said invoices, it was found that the vehicles mentioned in two invoices were not registered on the e-vahan portal. It is on the basis of this finding that the decision to file an appeal was taken by the Commissioner of Tax. He assumed that the refund claims made by the petitioner were dubious solely on the basis of the aforesaid finding. However, the Appellate Authority had found the said finding to be incorrect - thus, the review order dated 15.03.2020 to file an appeal against the Order-in-Original is founded on an erroneous finding. Having accepted the same, the Appellate Authority was required to reject the Revenue’s appeal outrightly. Having established that the foundation of the Revenue’s appeal is flawed, the petitioner was not required to do anything more. The Appellate Authority did not find any flaw in the details as furnished by the petitioner. There is neither any tangible reason to doubt the particulars, as stated in the invoices, nor any finding that the same are untrue - petition allowed.
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