TMI Blog2023 (2) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... same at the time of filing of the application - period of October, 2020 to December, 2020 - HELD THAT:- It is apparent that the rectified information as submitted by the petitioner was not taken into account by either of the concerned authorities while considering the petitioner s grievance regarding non-payment of its refund, as claimed. Thus, it was essential for the concerned authorities to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... U BAKHRU, J (Oral) 1. The petitioner has filed the present petition, inter alia, impugning the order dated 09.02.2022 passed by respondent No. 2, and an order dated 17.06.2021 passed by respondent No. 3. Further, the petitioner prays that directions be issued to the respondents to release the unutilised Input Tax Credit aggregating to ₹4,28,400/- (CGST being ₹1,84,800/- and SGST b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication for refund of unutilized ITC) submitted incomplete/inappropriate information in column no. 7 - Category of input supplies - Type Input/Input services/Capital Goods as Goods . 5. The petitioner responded to the said notice in FORM-GST-RFD-09 on 07.06.2021. The petitioner accepted the error in filling up the details in column no. 7 and filed a revised Annexure rectifying the informatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cording to the petitioner, reflected the correct information. 9. Notwithstanding the same, the petitioner s appeal was rejected by an order dated 09.02.2022, inter alia, on the ground that Annexure B was not complete in all respect, as was necessary for processing the refund and the petitioner had failed to upload the same at the time of filing of the application. 10. It is apparent from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Show Cause Notice dated 22.05.2021 and to decide the matter afresh. 13. The petitioner is also at liberty to submit a fresh copy of the revised annexure to the Adjudicating Authority. 14. The petitioner s application for refund shall be processed within a period of four weeks. If the Adjudicating Authority contemplates rejecting the petitioner s application for refund for any reason, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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