2023 (2) TMI 276

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....K. Sarkar, Ms. Malabipa Sarkar & Mr. Prashant Srivastava, Advs. Mr. Rakesh Kumar, Adv. For the Respondents Through: Mr. Harpreet Singh, Sr. SC with Ms. Suhani Mathur & Mr. Jatin Kumar Gaur, Adv. VIBHU BAKHRU, J (Oral) 1. The petitioner has filed the present petition, inter alia, impugning the order dated 09.02.2022 passed by respondent No. 2, and an order dated 17.06.2021 passed by respon....

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....rned authority issued a notice dated 22.05.2021 indicating that the application was defective for the following reason: "1. In Annexure- B (Statement of invoices to be submitted with application for refund of unutilized ITC) submitted incomplete/inappropriate information in column no. 7 - Category of input supplies - Type Input/Input services/Capital Goods as "Goods"." 5. The petitione....

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....ioner Central Goods and Services Tax Appeal (Appellate Authority). The petitioner also filed written submissions enclosing therewith a copy of Annexure B to the reply submitted earlier, which, according to the petitioner, reflected the correct information. 9. Notwithstanding the same, the petitioner's appeal was rejected by an order dated 09.02.2022, inter alia, on the ground that Annexure B wa....