9911796707
TMI Blog2020 (9) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... ack Division (OP No.1) in rejecting the refund of unutilized ITC to the petitioner-Company accumulated taking into account of inverted duty structure. The petitioner-Company further prays for a direction to the opposite party No.1 to pass a reasoned and speaking order in accordance with law taking into consideration the Circular No.59/33/2018-GST dated 04.09.2018 (Annexure-4) issued by the Central Board of Indirect Taxes and Customs affording opportunity of hearing to the petitioner as well as for consequential reliefs. 3. Mr.Mohanty, learned counsel for the petitioner-Company submits that the petitioner- Company is a manufacturer of fertilizer registered under the provisions of the Central Goods and Services Tax Act, 2017 (for short, 'the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same. Accordingly, the petitioner submitted its reply to the show cause notice under Annexure-2 by submitting its reply dated 15.04.2020 under Annexure-3. However, the opposite party No.1, without considering the reply filed by the petitioner as at Annexure-3 and without assigning any reason whatsoever, passed the impugned order dated 06.05.2020 under Annexure-5. It is his submission that the impugned order under Annexure-5 discloses a complete non-application of mind, which has been passed in a pre-designed printed format generated electronically in the system. He also made elaborate argument in support of his entitlement of refund claimed under Annexure-1 relying upon the Circular of the Board as at Annexure-4. He, therefore prays t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority. The grounds raised by the petitioner can be considered by the Appellate Authority in exercise of power under Section 107 of the Act. 7. In that view of the matter, this Court without interfering with the impugned order under Annexure-5, disposes of this writ petition granting liberty to the petitioner-Company to assail the legality and validity of Annexure-5 under Section 107 of the Act. 7.1 In the event, the petitioner files an appeal under Section 107 of the Act along with a copy of this order within a period of 15 days before the appropriate authority, the same shall be disposed of in accordance with law within a period of three months thereafter by examining the applicability of the Central Board of Indirect Taxes and Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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