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TMI Blog2023 (11) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... refund applications on the ground that it had made payments for the supplies beyond the period of one hundred and eighty days from the date of issuance of invoices. Thus, the orders passed by the Adjudicating Authority proceed on a ground, which was not put to the petitioner at the material time. The show cause notice also did not mention the specific registered dealer (M/s Yamuna Overseas) which is alleged to be non-existent. It is considered apposite to set aside the impugned order as well as the orders dated 28.09.2020 rejecting the applications filed by the petitioner for refund pertaining to the period January, 2020 to March, 2020 and remand the matter to the Adjudicating Authority to consider afresh. Since the allegation that M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2020. 3. The petitioner received three separate Show Cause Notices proposing to reject the respective applications on identical grounds. These show cause notices stated that the Adjudicating Authority had noticed that the petitioner had availed of input tax credit in respect of one or more entities which were non-existent / high risk . The petitioner was called upon to submit the following documents within a period of 15 days from the date of the show cause notices: (a). Certified copy of all input/ invoices; (b) Bank statement showing payment details against each invoices . 4. Admittedly, the petitioner supplied copies of the invoices as well as the bank statements. Notwithstanding the same, the petitioner s claim for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undred and eighty days, there is no re-conciliation statement on record, which establishes the same. 8. It is material to note that the show cause notices issued to the petitioner by the Adjudicating Authority did not propose to reject the refund applications on the ground that it had made payments for the supplies beyond the period of one hundred and eighty days from the date of issuance of invoices. Thus, the orders passed by the Adjudicating Authority proceed on a ground, which was not put to the petitioner at the material time. The show cause notice also did not mention the specific registered dealer (M/s Yamuna Overseas) which is alleged to be non-existent. 9. In view of the above, we consider it apposite to set aside the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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