2022 (4) TMI 68

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.... MEMBER Shri B.L.Narsimhan, Advocate for the Appellant Shri K.Chowdhury, Authorised Representative for the Respondent ORDER Per P.K.Choudhary : The Appellant is in appeal in the instant case being aggrieved by the Refund rejection Order bearing C.No. IV (16)01/LGYREF/CGST/DMR/20-21 dated 19.08.2020 followed by identical letter bearing C. No. IV (16)01/LGYREF/CGST/DMR/20-21/651 dated....

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.... find that the above issue has been dealt with by Hon'ble Gauhati High Court in the case of M/s. Jyoti Labs Ltd. Vs. UOI 2021-VIL-591-GAU-CE wherein it has been held as- "17. Without going into the aspect whether the requirement to submit such application within 30th September of the given financial year is a mandatory requirement or a directory requirement, what we take note of is that s....

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....he same would have remained ineffective and un-implementable till the Supreme Court had finally decided the issue which was done as per the judgment dated 20.04.2020 in Civil Appeal No. 2256-2263 of 2020, and further the relevance of such determination would again depend on the outcome of the appeal that was pending before the Supreme Court. We have taken note of that immediately after the judgmen....

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....ere the necessity for making of a request for fixation of the special rate for the value addition to the manufactured goods may not have occasioned earlier, we deem it appropriate that the Principal Commissioner of GST, Guwahati decides the application of the petitioner dated 18.05.2020 on its own merit as regards the claim for fixation of a special rate to the value addition to the manufactured g....