TMI Blog2024 (1) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... ed any documents before the appellate authority, which were submitted alongwith the reply to the show cause notice. The appellate authority appears to have misconstrued the submission of the petitioner. Case of the petitioner is that petitioner had uploaded documents, however, the system did not register the documents which were uploaded from the end of the petitioner. The appellate authority records that petitioner had not submitted any documents which were submitted alongwith the reply - From the record of the respondents, it appears that documents were not uploaded. Since documents were not uploaded, there could be no document which the petitioner could file in the appeal which had been submitted alongwith the show cause notice. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been dismissed. The order-in-original rejected the application of the petitioner seeking refund on the Input Tax Credit for the period April, 2021 to March, 2022. 2. Issue Notice. Notice is accepted by learned counsel appearing for the respondents. 3. With the consent of parties, the petition is taken up for hearing and disposal. 4. The order-in-original rejected the application seeking refund primarily on the ground that there was a mismatch of turnover, excess availment and misdeclaration of invoice value and no supporting documents to disprove the said contention were supplied in response to the show cause notice. 5. As per the petitioner, the order-in-original erroneously records that a personal hearing was granted to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal also records that petitioner had placed before the appellate authority an Annexure B, which contained all the requisite information, however, Annexure B has been disregarded on the ground that the same has not been signed or authenticated. Annexure B is an annexure to the appeal and in case the appellate authority was of the view that an unauthenticated document had been filed, the same was a curable defect and petitioner could have been called upon by the appellate authority to certify the said document or produce further material in the form of vouchers, bill etc. to substantiate the said document. 10. A refund cannot be rejected merely on the ground of non-supply of authenticated document. In case party is entitled to refund, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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