9911796707
TMI Blog2025 (2) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of petitioner's claim of refund on the premise that the petitioner had not filed the details sought for along with supporting documents - the learned counsel for the respondent would submit that they would pass orders afresh - HELD THAT:- The impugned order is set aside. It is open to the respondents to pass orders afresh in accordance with law after affording the petitioner a reasonable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant portion of the Email dated 22.10.2024 is extracted hereunder: "With reference to above subject, you are requested to furnish following details: 1) Grounds on which the company is claiming inverted tax structure. Detailed write-up about activities being undertaken by the taxpayer with tax rate (HSN code-wise) of inward and outward supply resulting inverted tax structure due to whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsion of Statement 1A (under Rule 89(2)(h)) in the prescribed format as uploaded on the GST portal. 8) Detailed workings for values arrived in Statement 1 under Rule 89(5). Please furnish back up supporting documents on which values mentioned in Statement 1 arrived. 9) Please furnish sample high value ITC invoices, sample bill of entry (If ITC taken on imports) and sample high value Sales Invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s claiming inverted tax structure. Detailed write-up about activities being undertaken by the taxpayer with tax rate (HSN code-wise) of inward and outward supply resulting inverted tax structure due to which the taxpayer is having unused accumulated ITC. Whether tax payment was done in cash for the period February 2023 To June 2023, if yes, details thereof. II. Sales Register (as per sales shown ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted if not all the majority of the documents, the impugned order proceeds as though no documents has been filed clearly revealing that there is gross non application of mind. 4. On this being pointed out, the learned counsel for the respondent would submit that they would pass orders afresh. 5. In view thereof, the impugned order is set aside. It is open to the respondents to pass orders afresh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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