2022 (11) TMI 484

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....itioner was entitled to the Input Tax Credit (in short 'ITC') that had accumulated on the exports. The period in question is 01.08.2017 - 31.03.2018 in respect of which a return in form GSTR-3B was filed in May, 2018. 2.Inter alia, the petitioner states that a mistake had crept in insofar as the petitioner had, in stead of opting for exports 'without payment of tax', had opted for the column 'with payment of tax'. As on 31.03.2018, the ITC available in the Electronic Credit Ledger (in short 'ECL') was a sum of Rs.7,04,851/-, whereas, according to the petitioner, on filing of the return, the ITC stood enhanced to a sum of Rs.11,63,200/-. 3.No documentary evidence has been provided to substantiate the enh....

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....p;   Sl.No. Type of order Order No. Order date Order issuing authority Payment reference no., if any         1. Assessment                 2. Finalization of provisional assessment                 3. Appeal                 4. Any other order (specify)               (i) Tax paid on an intra-state supply which is subsequently held to be inter-state supply and vice versa (change of POS)     &nbs....

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....imarily on the same issues as discussed in the preceding paragraphs. 9.An order of rejection came to be passed by the officer wherein the petitioner's response with regard to the quantum of ITC appears to have been accepted though he does not say so in as many words. In conclusion, he reiterates the objection raised by him in regard to the categorization of the services pointing out that the petitioner's entitlement fails since it was made only under the residuary category. This is the sole ground upon which the claim has been rejected. 10. A counter has been filed by the respondent. Nowhere in the counter nor in the course of the oral arguments before me, does Ms.Lydia, learned standing counsel dispute the entitlement of the ....