2020 (10) TMI 894 - Commissioner - GST

Permission to withdraw the appeal - refund of accumulated Input Tax Credit - Zero rated supplies - period July to March 2017-2018 - HELD THAT - The appellant has now requested to allow them to withdraw their appeal. Since, the appellant has requested to allow them to withdraw their appeal, the appeal is allowed to be withdrawn and the instant appeal is dismissed as withdrawn.

Summary

Issues:
- Appeal against rejection of refund claim for accumulated Input Tax Credit on zero-rated supplies
- Allegation of non-speaking order without considering appellant's reply
- Request for withdrawal of appeal by the appellant

Analysis:
The appeal was filed by M/s Registan Exports against the rejection of their refund claim for accumulated Input Tax Credit on zero-rated supplies under Section 16 of the IGST Act, 2017. The appellant had filed a refund claim for ?23,27,637, out of which ?8,22,071 was rejected by the adjudicating authority. The appellant contended that the impugned order was a non-speaking order passed without considering their reply to the show cause notice, suggesting a prejudged mindset. The order only mentioned the inadmissibility of the refund without providing specific grounds for rejection.

A personal hearing was scheduled for the matter, but the appellant, through their advocate, requested to withdraw the appeal in APL-01 against the original order. The appellant cited a desire for peace of mind and reduced litigation as reasons for the withdrawal, requesting the appeal withdrawal to be accepted without considering them in default. Upon reviewing the case records and the appellant's submission, the Additional Commissioner found that the appellant had indeed requested to withdraw their appeal. Consequently, the Additional Commissioner allowed the withdrawal of the appeal and dismissed the instant appeal as withdrawn.