2019 (12) TMI 1344 - Commissioner - GST

Permission for withdrawal of appeals - Refund of accumulated credit - export of finished goods - deficiency memo served alleging therein that the Value as per GST-1, GSTR-3B and RFD-01A is mismatched and advised them to apply fresh refund application after rectification of above deficiency - HELD THAT - The appellant has now requested to allow them to withdraw their appeals. Since, the appellant has requested to allow them to withdraw their appeals, their appeals are allowed to be withdrawn - appeals dismissed as withdrawn.

Summary

Issues:
Appeals under Section 107 of the Central Goods and Service Tax Act, 2017 filed against Orders-in-Original by the Additional Commissioner (Appeals).

Analysis:
The case involved M/s Veto Electropowers (India) Pvt. Ltd., engaged in the manufacture and export of specific goods falling under Chapter Sub-Heading No. 85441990 of the Central Excise Tariff Act, 1985. The appellant availed input tax credit on goods and services used in manufacturing finished goods for export without payment of IGST under Bond/Letter of Undertaking. The appellant claimed a refund under section 54(3)(i) of the CGST Act, 2017 for various months. The adjudicating authority raised concerns regarding mismatched values in GST documents and re-credited the amount to the appellant's electronic credit ledger under Rule 93(1) of the CGST Rules, 2017.

The appellant, dissatisfied with the Orders in Original, appealed before the Additional Commissioner (Appeals), CGST, Jaipur seeking relief on different grounds. A personal hearing was conducted where the Authorized Representative of the appellant presented the case and reiterated the submissions made in the appeal memo. Subsequently, the appellant submitted a letter requesting to withdraw the appeals citing settlement of the issue by a CBIC circular, allowing them to file a refund for the same amount for the same period after debiting the amount through their credit ledger by GST DRC 03 and rectifying deficiencies. They expressed the desire to withdraw the appeals and not avail any further opportunity for a personal hearing.

Upon reviewing the case records and considering the appellant's request to withdraw the appeals, the Additional Commissioner (Appeals) allowed the withdrawal and dismissed the appeals as withdrawn. The judgment reflects the resolution of the matter based on the appellant's request to withdraw the appeals following the settlement of the issue through a CBIC circular, leading to the dismissal of the appeals by the Additional Commissioner (Appeals), CGST, Jaipur.