9911796707
TMI Blog2024 (9) TMI 1638X X X X Extracts X X X X X X X X Extracts X X X X ..... has been aside. 2. The petitioner is registered under the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and has been assigned the Goods and Services Tax Identification Number (GSTIN) - 07AAHCK9263H1Z6. 3. The petitioner filed an application dated 02.11.2022 claiming accumulated input tax credit (hereafter the ITC) for a sum of Rs.68,34,872/- on account of zero rated supply effected in the month of September 2022. Pursuant to the said application, the adjudicating authority issued the Show Cause Notice dated 23.12.2022 in the form of GST RFD-08 and called upon the petitioner to show cause why its application for refund under Section 54 of the CGST Act should not be rejected, for the reasons mentioned in the said Show C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority faulted the adjudicating authority for placing reliance on the reconciliation statement submitted by the petitioner without sufficient discussion. The paragraphs no.8 & 9 of the impugned order passed by the appellate authority are relevant and set out below:- "8. In view of the above, I find that the order passed by the adjudicating authority without placing on record the reasons for conclusion and the rationale/premise to negate the evidence contained in the show cause notice appears to be in-admissible. The question of mismatch between GSTR-2B and GSTR-3B, GSTR-1 & GSTR-3B, (in respect of issue 8.1) and mismatch of ITC as per GSTR-2B & GSTR-3B (in respect to issue 8.2) have not been addressed properly by the Adjudicating Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y finding regarding the reconciliation statement furnished by the petitioner. 8. In terms of Section 107 (11) of the CGST Act, the appellate authority is required to decide the question in issue and cannot remand the matter to the adjudicating authority. In the present case, although, the appellate authority has faulted the adjudicating authority in not addressing the question of reconciliation statement, the appellate authority has also not addressed the same. 9. In the given circumstances, we consider it apposite to set aside the impugned order and remand the matter to the appellate authority for consideration afresh. 10. The appellate authority shall decide the appeal afresh after affording the parties an opportunity of being heard. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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