9911796707
TMI Blog2023 (7) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... tegrated Goods Services Tax Act, 2017 - non-issuance of notice - periods April, 2018 to August, 2018 and October, 2018 to March, 2019. HELD THAT:- There is a fundamental error in the manner in which the petitioner s refund applications have been processed - Admittedly, the concerned authority had not issued any notice as required under Rule 92(3) of the Central Goods and Services Rules, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder ), inter alia, praying as under: a) Issue a writ of certiorari or any other appropriate writ or order or direction in the nature thereof, quashing the Order-in-Appeal No. 219-229/JC/CentralTax/App1-1/Delhi/2021 dated 21.09.2021 (enclosed at Annexure P1 of this Writ Petition) to the extent prejudicial to the Petitioner and consequently direct the Respondent No. 1 to grant refund amounting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 018 to March, 2019. The petitioner s grievance is limited to rejection of refund of ITC on CAM charges aggregating ₹17,75,688/- and rejection of refund of ITC aggregating ₹7,29,050/- in respect of certain invoices, which were not furnished. 4. The petitioner had filed claims (eleven in numbers) for refunds relating to accumulated ITC in respect of the aforementioned periods aggregat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. A plain reading of the impugned order indicates that the Appellate Authority had merely referred to Section 17(5)(b) of the CGST Act and rejected the appeal. There is no discussion as to how Section 17(5)(b) of the CGST Act is applicable to CAM charges and catering charges. 9. Although the Appellate Authority has held that the petitioner has not fulfilled the eligibility conditions for avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner. 13. The concerned authority is at liberty to issue a fresh notice, clearly setting out the reasons for proposing to reject the refund claims to the extent it has. The petitioner shall, in terms of Rule 92(3) of the CGST Rules, file a response in Form RFD-09, within the prescribed period. 14. The concerned authority shall consider the same and take an informed decision. All rig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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