TaxTMI 
TaxTMI 
2023 (3) TMI 110
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....'the impugned order') passed by the Commissioner of Central Tax Appeals-II, New Delhi (hereafter 'the Appellate Authority'). By the impugned order, the Appellate Authority dismissed the appeal filed by the petitioner against the order-in-original dated 06.04.2021, whereby the petitioner's application for refund of Rs.4,24,16,574/- under Section 54 of the Central Goods and Services Tax Act, 2017 (hereafter 'CGST Act') was rejected. Brief Facts 2. On 01.04.2015, the petitioner had entered into a "Memorandum of Agreement for Lease" with Bhushan Steel Limited (now known as Tata Steel BSL Limited). In terms of the said agreement, the petitioner leased its property, Farm House no. 20, 19th Avenue Mulsari, Village Rajokri, Tehsil Vasant Vihar, N....
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..... AA07112009694H) before the Assistant Commissioner, Central Goods and Services Tax, Commissionerate, South Delhi (hereafter 'the Adjudicating Authority') seeking refund of GST paid on lease rentals "on account of assessment/provisional assessment/appeal/any other order" for the period of 01.07.2017 to 30.07.2018. 8. The Adjudicating Authority did not process the petitioner's application and issued a show cause notice (hereafter 'SCN') dated 11.01.2021, calling upon the petitioner to show cause as to why it's refund claim should not be rejected under the provisions of Section 54 of the CGST Act. Further, the petitioner was directed to furnish a reply to the SCN in FORM-GST-RFD-09 within 15 days from the date of service of the SCN and to ap....
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....use a liability to pay GST would not stand extinguished on that ground. 14. The Adjudicating Authority passed the order dated 06.04.2021 adjudicating the petitioner's application on the lines as proposed in the SCN. The relevant extract of the said order setting out the reason for the same reads as under: "12. From the above stated facts, it is established that the taxpayer is involved in taxable supplies as per Section 7 of CGST Act, 2017, therefore, liable to discharge tax liability u/s 9 of CGST Act,2017 read with Section 13 & Section 15 of the COST Act,201 7. In accordance with these provisions, the tax liability established on the taxpayer which they have discharged rightly. Hence, whether both the parties are related or not, if the....
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.... was bound to accede to repeated request for adjournment is erroneous. The contention that the impugned order has been passed in violation of principles of natural justice is bereft of any merit. 17. The key question to be addressed is whether the petitioner was liable to pay GST in respect of the lease of the property in view of the resolution plan terminating all agreements/arrangements between BSL and other related parties. Clause 10.1.6 of the resolution plan is relevant and set out below:- "Clause 10.1.16: "The Adjudicating Authority shall direct termination of all agreement/arrangements between the Company and the persons classified as related parties (in accordance with the Applicable Laws), including without limitation the agre....