9911796707
TMI Blog2023 (12) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... unity to file the documents which the petitioner had uploaded on 17th January 2022 by which time the Order in Original was already passed. The Order in Original dated 30th December 2021 does not contain any reason for rejection of the refund application. The Order in Appeal relies on Rule 89 of the CGST Rules which is not part of the show cause notice nor the same was put forth to the petitioner. Furthermore, the Appellate Authority had not called for the details on the basis of which he has rejected the appeal. In the interest of justice, the Order in Original dated 30th December 2021 and Order in Appeal dated 4th May, 2022 is required to be set aside on the ground of the same being passed without considering such material - refund applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner in January 2022. The said Order in Original did not contain any reason for rejection of the refund application. 3. The petitioner challenged the said order by filing an appeal on 15th February 2022. The Appellate Authority vide order dated 4th May 2022 rejected the appeal of the petitioner by relying on Rule 89 of the Central Goods and Services Tax Rules, 2017, on the ground that the petitioner has not provided invoices of the exports, among other documents. 4. Although an appeal is provided against the Order in Appeal in the absence of the GST Tribunal being constituted, the petitioner has approached this Court by the present proceedings assailing the Order in Original dated 30th December 2021 and the Order in Appeal d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed without giving the petitioner adequate opportunity to file the documents which the petitioner had uploaded on 17th January 2022 by which time the Order in Original was already passed. The Order in Original dated 30th December 2021 does not contain any reason for rejection of the refund application. The Order in Appeal relies on Rule 89 of the CGST Rules which is not part of the show cause notice nor the same was put forth to the petitioner. Furthermore, the Appellate Authority had not called for the details on the basis of which he has rejected the appeal. Therefore, in the interest of justice, the Order in Original dated 30th December 2021 and Order in Appeal dated 4th May, 2022 is required to be set aside on the ground of the same bein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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