9911796707
TMI Blog2024 (2) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... for taking input tax credit - HELD THAT:- It is not apparent from the order as to why or on what basis findings have been returned that petitioner does not fulfil the eligibility conditions. The order is cryptic and the reasoning is not emanating from the order and there is no specific consideration of the factual matrix or the contentions of the petitioner in the Order-in- Appeal. Accordingly, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing refund of GST. The Proper Officer issued a show cause notice dated 04.08.2020 proposing to reject the refund. Petitioner, thereafter, filed a reply on 12.08.2020 and submitted the same through the online portal. 3. Petitioner has also produced a copy of the reply and submitted that the same was also physically supplied to the Adjudicating Authority at the time of hearing of the show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner, however, there is no consideration of the submissions in the subsequent paragraphs and the order merely extracts the Board Circular and holds that the eligibility conditions are not complied with. 6. It is not apparent from the order as to why or on what basis findings have been returned that petitioner does not fulfil the eligibility conditions. The order is cryptic and the reasoning is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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