2023 (10) TMI 341

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..... ted on the ground that the petitioner had not submitted the copies of the statutory records (GSTR-1, GSTR-3B and GSTR-2A) for the relevant period and therefore, the petitioner s claim could not be co-related - HELD THAT:- It is not disputed that the petitioner was not asked to furnish the said documents. It is also the petitioner s case that the statutory records were available on its portal with .....

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..... licable interest. 2. The petitioner had filed an application on 30.03.2022 seeking refund of a sum of ₹2,42,846/- on account of inverted duty structure. The adjudicating authority issued a show cause notice dated 25.05.2022 proposing to reject the petitioner s application on two grounds. First, that there was a mismatch in the reported turnover for the relevant period (April 2021 to Septembe .....

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..... ound that the petitioner had not submitted the copies of the statutory records (GSTR-1, GSTR-3B and GSTR-2A) for the relevant period and therefore, the petitioner s claim could not be co-related. 5. It is not disputed that the petitioner was not asked to furnish the said documents. It is also the petitioner s case that the statutory records were available on its portal with the concerned authoriti .....

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