2024 (10) TMI 1241

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..... F For the Petitioner : Shri V. Sridharan - Senior Advocate with Shri Kapil Jain, Sourabh Bhise and Shri Kunal Karecha - Advocates. For the Respondent/State : Shri R.D. Padraha - Government Advocate. 1. Petitioner impugns order dated 29.03.2024 whereby the Assistant Commissioner, Central Goods and Services Tax has allowed the appeal of the petitioner on 29.03.2024 and remitted the matter to the ori .....

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..... CGST Act, 2017 could not be denied and further it has been held that main input supply of petitioner is coal and petitioner was eligible to claim refund of the accumulated ITC. 4. He submits that the matter has been remitted on the ground that original documents were not produced before Adjudicating Authority. He further submits that original documents could not be produced as, before the time for .....

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..... me claim and furthermore if the second application is filed, petitioner would be denied the claim of interest for the interregnum between first application and subsequent application. 7. Issue notice. 8. Notice is accepted by counsel appearing for respondent No.2. Shri R.D. Padraha, Advocate who appears for State of MP states that he is also the standing counsel for the CGST Authority. However, he .....

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