9911796707
TMI Blog2024 (9) TMI 1480X X X X Extracts X X X X X X X X Extracts X X X X ..... ration the fact that the petitioner has a case that the description of the amount received in February, 2024, as an advance, is actually a mistake and the same was also rectified by filing an amended return as can be seen from Ext.P4. This aspect of the matter does not appear to have been considered by the officer while passing Ext.P9 order. The refund application of the petitioner shall be reconsidered by the competent among the respondents, after affording an opportunity of hearing to the petitioner. The orders as aforesaid shall be passed within a period of two months from the date of receipt of a certified copy of this judgment - Ext.P9 is quashed. X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 27-01- 2024 issued to M/s. S L Living Spaces [P] Ltd and Receipt Voucher No. 20 & 21 dated 03-02-2024 and other supporting documents furnished by them. The claimant has filed a claim for refund of Rs. 3,81,355.94/- (IGST as NIL, CGST Rs. 1,90,677.97/- & SGST Rs. 1,90,677.97/- on 08-05- 2024. The claim was verified with Electronic Cash Ledger and it has been seen that a amount in Electronic Cash Ledger with Debit Entry DC3203240092175. Reply to Show Cause Notice has been filed by the Tax Payer in Form GST RFD-09, ZD3206240103406 dated 25-05-2024. There also the Taxpayer has re-iterated the points as same submitted in document in the Personal Hearing dated 20-06-2024. I carefully considered the RFD-01 vide ARN AA320524005371V Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the supply of goods in the month of January, 2024. However, this reasoning adopted by the Officer does not take into consideration the fact that the petitioner has a case that the description of the amount received in February, 2024, as an advance, is actually a mistake and the same was also rectified by filing an amended return as can be seen from Ext.P4. This aspect of the matter does not appear to have been considered by the officer while passing Ext.P9 order. Accordingly, Ext.P9 is quashed. The refund application of the petitioner shall be reconsidered by the competent among the respondents, after affording an opportunity of hearing to the petitioner. The orders as aforesaid shall be passed within a period of two months from the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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