9911796707
TMI Blog2023 (11) TMI 1112X X X X Extracts X X X X X X X X Extracts X X X X ..... aggregate amount of Rs. 10,09,000/-. The refund has been allowed only for Rs. 6,86,121/-. There has also been deduction on account of an invoice being no. EXP/2021-22/005 for Rs. 4,76,626/- - In such view of the matter the Appellate Authority in clubbing the refund claim of the petitioner with the invoice no. EXP/2021-22/005 dated 28 February, 2022 and in passing the impugned order has acted contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is directed against an order dated 23 May, 2023 passed under Section 107 of the West Bengal Goods and Services Tax Act, 2017 read with the rules framed thereunder. Briefly, the petitioner is running a business under the name Abinash Rai, Super Market at Jaigaon, Alipurduar, Jalpaiguri, West Bengal 736182. The appellant had filed an application for refund of unutilized Input Tax Credit (ITC) on ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax pertaining to invoice No. EXP/2021-22/005. This was impermissible in law. It is submitted on behalf of the petitioner that in clubbing invoice No. EXP/2021-22/005 in an application seeking refund by the petitioner, the Appellate Authority has acted unreasonably and without authority of law. It is submitted that there is no provision under the Act whereby whilst entertaining an application for r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here has also been deduction on account of an invoice being no. EXP/2021-22/005 for Rs. 4,76,626/-. In such view of the matter the Appellate Authority in clubbing the refund claim of the petitioner with the invoice no. EXP/2021-22/005 dated 28 February, 2022 and in passing the impugned order has acted contrary to law. The clubbing or taking into account of this particular bill was without authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the issue being remanded to the Appellate Authority, the Appellate Authority will not be influenced by any observation on the merits of the case. The Appellate Authority is at liberty to decide the issue in accordance with law and positively within the aforementioned stipulated period of time. With the aforesaid directions, WPO No. 1906 of 2023 stands allowed. Affidavit of Service filed in Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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