9911796707
TMI Blog2025 (3) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... arg, & Mr. Abhinav Sharde, Advs. For the Respondents Through: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Advs. ORDER PER 1. This writ petition has been preferred seeking the following reliefs:- "a) Issue a writ of mandamus or any other writ, order or direction of like nature to the Respondents, directing the respondents to grant refund of Rs. 10,79,696/- to the Petitioner by passing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re incorrect, denied and summarily refuted as the admitted demand amounts are wrongly mentioned by the Petitioner. The correct amount of admitted demand as per the reply submitted by the Petitioner as given as under:" Month Admitted amount as per records November, 2017 48,036/- December, 2017 70,789/- January, 2018 7,033/- February, 2018 10,296/- March, 2018 10,894/- April, 2018 6,3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing on he appointed date & time, the case will be decided on the basis of available records & on merits" (b) As per the statutory provisions under CGST Act, 2017, the admissible amount of refund claimed pertains to those Input Tax Credit (ITC) claimed invo ices against which Tax has already been paid. The GSTR-2A is the only relied upon document for the assessing officers to verify the validity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner and is the only way to validate the applied refund claim. Therefore, the second ground of rejection of claim which was mismatch of invoices on the basis of GSTR-2A was available to the Petitioner and that fact cannot be denied. Moreover, even during the personal hearing before the Additional Commissioner of Central Tax (Appeals-II), the Petitioner has not challenged that the stated ITC in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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