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TMI Blog2021 (7) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... s "the appellant") passed by the Assistant Commissioner, CGST Division-Bhiwadi (hereinafter referred to as "the adjudicating authority or Proper Officer"). S. No. Show Cause Notice C. No. and Date Amount Rs. Order No. (impugned order) 1 ZZ0807200096985, dated 8-7-2020 7,50,618/- Z00807200325696, dated 22-7-2020 passed by Assistant Commissioner, CGST, Division, Bhiwadi 2. Brief facts of the case are that the appellant is a partnership firm in name of Vinyl Products having place of business at F-52/53, Industrial Area, Chopanki, Bhiwadi-Rajasthan and having corporate office at 11th Floor, Vatika Towers-B, Golf Course Road, Sector 54, Gurgaon-122002 sent certain goods having taxable value Rs. 20,85,050/- to Haridwar from Daman on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax and penalty till date the date of issuing appeal order by the appellate authority". The appellant submitted the reply to the show cause notice in GST-RFD-09. Then adjudicating authority passed the impugned Order rejecting the refund amounting to Rs. 7,50,618/- on the ground that "the taxpayer has wrongly filed the refund claim in the category of appeals as there was no amount deposited by the taxpayer while filing the appeal against the MOV-09, dated 16-9-2019". 3. Being aggrieved with the impugned order, the appellant has filed appeal on 11-9-2020 mainly on the ground that :- (a) The appellant was unaware of process to re-credit amount deposited in Electronic Cash Ledger, the appellant went to its juris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udice to this fact. Further show cause notice was issued on plain paper without mentioning a reference of any government department and without even official seal of department and address. It all shows that this was just a propaganda to harass a genuine taxpayer to recover money from him who had a clear track record of all compliances applicable under law. The appellant had replied to such show cause notice on 18-7-2020, however, Assistant Commissioner of GST has not accepted submission of your appellant and went on passing refund rejection order on 22-7-2020 which was also issued without containing DIN and again this order was issued on plain paper without mentioning a reference of any government department and without even official seal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conference was held on 18-12-2020. Shri Chirag Soni, CA/Partner appeared on behalf of the appellant and explained the case. Shri Soni reiterated grounds of appeal during oral submission and stressed upon the written submission. 5. I have gone through the facts of the case and the oral as well as written submissions made by the appellant in their appeal memo and at the time of personal hearing. Accordingly, I proceeded to decide the case envisaging the facts submitted by the appellant as well as put forth in the impugned order. 6. On going through the impugned Order passed by the Adjudicating Authority, I find that the Adjudicating Authority has rejected the refund of appellant on the ground that "the taxpayer has wrongly filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount deposited by the taxpayer while filing the appeal against the MOV-09, dated 16-9-2019. 8. Further, with regard to the amount Rs. 7,50,618/- paid through DRC-03, dated 3-6-2020 as paid naively, de facto, is a separate issue to be dealt with under the provision of the Act and Rules made thereunder for which the proper officer has held that the same is eligible for re-credit. 9. I also find that the appellant stated that show cause notice was issued without mentioning DIN No. upon it and as per Circular No. 128/47/2019-GST, dated 23rd December, 2019, generation and quoting DIN on any communication issued by CBIC to taxpayers including emails is mandatory with an objective to bring more transparency and accountability, hence th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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