TMI Blog2021 (7) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant has deposited ₹ 7,50,618/- to the Electronic Cash Ledger vide Reference No. 201909160845602, dated 16-9-2019 but had not discharged his liability towards tax and penalty payable under the Act by debiting the electronic cash ledger in consonance to Section 49(3) of the CGST Act, 2017. Consequently, the same amount was available in his Electronic Cash Ledger for use. The proper officer i.e. the Assistant Commissioner, CGST Division, Bhiwadi has precisely rejected the refund claim that the taxpayer has wrongly filed the refund claim in the category of appeals as there was no amount deposited by the taxpayer while filing the appeal against the MOV-09, dated 16-9-2019. The appellant stated that show cause notice was issued wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tnership firm in name of Vinyl Products having place of business at F-52/53, Industrial Area, Chopanki, Bhiwadi-Rajasthan and having corporate office at 11th Floor, Vatika Towers-B, Golf Course Road, Sector 54, Gurgaon-122002 sent certain goods having taxable value ₹ 20,85,050/- to Haridwar from Daman on bill from-Dispatch from on 11-9-2019 for which E-Way Bill was duly generated as per applicable rules. However instead of entering PIN of dispatch from place, PIN of office of Vinyl Products at Bhiwadi Rajasthan was entered. The said truck was intercepted at Uttarakhand by State Tax Officer, Mobile Squad on 16-9-2019. Till that date E-Way Bill was expired since wrong PIN was entered inadvertently. Hence due to this reason, officer or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the appeal against the MOV-09, dated 16-9-2019 . 3. Being aggrieved with the impugned order, the appellant has filed appeal on 11-9-2020 mainly on the ground that :- (a) The appellant was unaware of process to re-credit amount deposited in Electronic Cash Ledger, the appellant went to its jurisdictional Central GST Officer, Bhiwadi Rajasthan and based on his guidance, the appellant transferred the said amount from Electronic Cash Ledger to Government A/c by filing DRC-03, dated 3-6-2020. Then officer asked to apply for refund through portal, Such officer had issued deficiency memo in form RFD-03, dated 8-6-2020 asking such documents. Again refund claim was filed on 22-6-2020. Now since application for refund was complete in al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed submission of your appellant and went on passing refund rejection order on 22-7-2020 which was also issued without containing DIN and again this order was issued on plain paper without mentioning a reference of any government department and without even official seal of department and address. (d) Further while passing refund rejection order, Assistant Commissioner had agreed that appellant had deposited said amount vide DRC-03 and has mentioned that said amount is eligible for re-credit to Electronic Cash Ledger. However fact of case is that no amount is re-credited back to Electronic Cash Ledger of appellant post refund order dated 22-7-2020. The appellant had raised this issue with Assistant Commissioner of GST vice letter dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well as put forth in the impugned order. 6. On going through the impugned Order passed by the Adjudicating Authority, I find that the Adjudicating Authority has rejected the refund of appellant on the ground that the taxpayer has wrongly filed the refund claim in the category of appeals as there was no amount deposited by the taxpayer while filing the appeal against the MOV-09, dated 16-9-2019 . Further, I find that the appellant has pleaded that he has debited the tax and penalty vide DRC-03, dated 3-6-2020 and filed RFD-01, dated 22-6-2020 for refund of the amount paid on account of appeal dated 13-2-2020 passed by the Joint Commissioner (Appeals), SGST, Haridwar. Hence, the appellant requested for grant of refund of the same. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon it and as per Circular No. 128/47/2019-GST, dated 23rd December, 2019, generation and quoting DIN on any communication issued by CBIC to taxpayers including emails is mandatory with an objective to bring more transparency and accountability, hence this show cause notice seems to be invalid and to be treated as void ab initio since it is issued without DIN. I do not gather momentum in the plea of the appellant as in the online system of GSTN portal, genuineness of records/references can be verified easily and the same fact has been conveyed well in the impugned Order. 10. Therefore, I do not find any infirmity in the impugned Order, accordingly, I reject the appeal filed by the appellant and uphold Order. 11. The appeal is dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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