9911796707
TMI Blog2022 (5) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... x paid - deficiency were not pointed out within the statutory period of 15 days - non-communication of deficiency memo to the present petitioner - HELD THAT:- The rival parties are at consensus that if the petitioner makes a fresh application for refund of excess tax paid by the present petitioner, the same shall be dealt with in accordance with law afresh. Hence, in view of the consensus arri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The facts of the case in nutshell are that the petitioner s company which is registered under the provisions of Central Goods and Services Tax Act, 2017 was regularly filing return, however, the petitioner had to bear the burden of the tax. As the petitioner has not passed the incidence of tax to any other person, thus, resultantly the petitioner moved an application for refund of excess t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , containing a request to supply the acknowledgment of the post through which the deficiency memo was sent to the present petitioner. However, the post office has intimated the respondents that records pertaining to consignment are not available. 4. Learned counsel for petitioner submits that the order impugned is bad in the eye of law inasmuch as no opportunity to rectify the defect was affo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fresh application for refund of excess tax paid by the present petitioner, the same shall be dealt with in accordance with law afresh. 6. Hence, in view of the consensus arrived at between the parties, the order impugned dated 22.11.2019 contained in Annexure P/1 is quashed. The petitioner is granted liberty to move an application afresh for refund of excess tax within a period of 30 days fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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