9911796707
TMI Blog2023 (2) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... & Mr. Prashant Srivastava, Advs. Mr. Rakesh Kumar, Adv. For the Respondents Through: Mr. Harpreet Singh, Sr. SC with Ms. Suhani Mathur & Mr. Jatin Kumar Gaur, Adv. VIBHU BAKHRU, J (Oral) 1. The petitioner has filed the present petition, inter alia, impugning the order dated 09.02.2022 passed by respondent No. 2, and an order dated 17.06.2021 passed by respondent No. 3. Further, the petitioner p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2021 indicating that the application was defective for the following reason: "1. In Annexure- B (Statement of invoices to be submitted with application for refund of unutilized ITC) submitted incomplete/inappropriate information in column no. 7 - Category of input supplies - Type Input/Input services/Capital Goods as "Goods"." 5. The petitioner responded to the said notice in FORM-GST-RFD-09 on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority). The petitioner also filed written submissions enclosing therewith a copy of Annexure B to the reply submitted earlier, which, according to the petitioner, reflected the correct information. 9. Notwithstanding the same, the petitioner's appeal was rejected by an order dated 09.02.2022, inter alia, on the ground that Annexure B was not complete in all respect, as was necessary for processi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2021 and 09.02.2022 and remand the matter to the Adjudicating Authority to consider the petitioner's response dated 07.06.2021 to the Show Cause Notice dated 22.05.2021 and to decide the matter afresh. 13. The petitioner is also at liberty to submit a fresh copy of the revised annexure to the Adjudicating Authority. 14. The petitioner's application for refund shall be processed within a period o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
