9911796707
TMI Blog2023 (2) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... ion under Articles 14 and 226 of the Constitution of India, the petitioner has prayed for the following reliefs :- "A. This Hon'ble Court may be pleased to quash and set aside appellate order dated 1.5.2020 (annexed at Annexure A) passed by the Joint Commissioner of Central Tax (Appeals) and the original refund sanction order dated 26.3.2019 passed by the Assistant Commissioner, Central GST may be restored; B. It may please be held that refund was rightly sanctioned to the Petitioner by the Assistant Commissioner, Central GST; C. In any case it may please be held that the petitioner is not liable to any interest under the GST Acts; D. Pending notice, admission and final hearing of the petition, this Hon'ble Court may be p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the said order on the ground that the Exporter had not mentioned the name and GST Identification Number of the present petitioner and was not mentioned in the shipping bill which was an essential condition of the aforesaid Notification. The said appeal came to be accepted vide order dated 1.5.2020. 7. Hence the present petition. 8. Mr. Uchit N. Sheth, learned advocate appearing for the petitioner would submit that it is true that through bonafide mistake, the Exporter to whom the goods were sold by the petitioner had not mentioned the name and GST Identification Number of the petitioner. However, subsequently, upon a request made by the petitioner, revised form was submitted by the Exporter. Therefore, the petitioner would be entit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s essentially not done in the present case. Hence, we are of the opinion that the impugned order is required to be quashed and set aside. 11. Accordingly, the present petition stands allowed in terms of prayer 19 (A). The appeal filed by the CGST is revived. It would be open for the petitioner to file additional documents, if any, along with an affidavit in support of its claim of refund before the Appellate Authority. The Appellate Authority shall decide the appeal afresh, without being influenced by the earlier order as well as by this order and decide the appeal after examining all the documents on record and giving an opportunity of hearing to the parties concerned. All issues are kept open before the Appellate Authority and the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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