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TMI Blog2021 (10) TMI 1115X X X X Extracts X X X X X X X X Extracts X X X X ..... letter or no provisions of law/Act has been discussed in the letter accordingly, the said letter does not come under the purview of definition of order/decision. Though, the definition of order/decision has not been given in GST law/Act however, it has been defined in various legal dictionary/form. It is apparent that order or decision is pronounced after an evaluation of facts and law with proper reasoning and discussion and findings whereas, on going through the content of the letter, that it is found that in the instant case, there is no findings or discussion or provisions of law are discussed therefore, appeal against the said letter is not maintainable/acceptable under Section 107(1) of CGST Act, 2017. This appeal is not maint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds and Services Tax Division-G, Sikar, the appellant has filed the appeal on 10-11-2020 on the following grounds which are summarized as under :- that search was conducted by Sikar CGST team on 20-11-2019 where department charged tax and penalty for stock found in excess and for stock found in short without any show cause notice or Demand Order. that 100% penalty charged in violation of Section 74 of CGST Act. that overvaluation of purchase price: Treating MRP as transaction value instead of purchasing price in case of excess stock and selling price in case of short stock found. Wrong MRP considered while calculating tax demand, wrong GST rate considered while calculating tax demand. 4. Personal hearing in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted an application on 12-12-2019 vide letter Ref. GRC/2019-20/CST/104/02, dated 10-12-2019 claiming a refund of ₹ 22,02,260/- and ₹ 3,00,000/- along with some calculation sheets and stated that the demand raised for this payment by the department was wrong. You had submitted again a letter dated 13-12-2019 for withdrawal of the refund claim application filed on 12-12-2019. Now, after a long time, Sh. Gaurav Agarwal, CA, authorized representative again filed a revision/calculation/valuation/refund application vide letter Ref. GRC/2019-20/GST/104/03, dated 6-7-2020. You are hereby informed that the case concluded as per your request and no action can be initiated at this level. 6. The provision of filing of appeal pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t agency or other panel. A conclusion reached after an evaluation of facts and law. A decision is a determination of parties right and obligation reached by a court based on facts and law. A decision can mean either the act of delivering a court s order or the text of the order itself. The text of a decision usually Includes a brief summary of the facts, a discussion of relevant law, the court s reasoning and order. Decision is often used interchangeably with judgment, ruling, and order 9. From the above definition, it is apparent that order or decision is pronounced after an evaluation of facts and law with proper reasoning and discussion and findings whereas, on going through the content of the letter I find that in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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