2023 (4) TMI 69

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....avi i/b. PDS Legal, Advocate. For the Respondent-State : Smt. S.D.Vyas, 'B' Panel Counsel. P.C. By this Petition, the Petitioner has challenged the order dated 22 April 2022 passed by the Respondent no.2 Deputy Commissioner of Sales Tax, Pune. By the order dated 22 April 2022, the Respondent no.2 rejected the prayer of refund sought for by the Petitioner. 2. The Petitioner had filed an....

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.... the export of services to recipient located in Lowa State of United States. However, no such state exist in United States. The dealer has submitted that this is a "typo error". Actual name of the state should be Iova (iova). He requested to accept the submission. However the request is not acceptable. Typo error can only be committed rarely. Where as in this case dealer's each i....

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....that this explanation is not acceptable as there is no State as Lowa in the United States. Though certain secondary reasons are given, the predominant reason is that there being no State as Lowa in United States, the documents i.e. invoices produced by the Petitioner cannot be accepted and hence there is no proof of export of services. 5. The learned Counsel for the Petitioner submitted that on....

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....ht, the Deputy Commissioner was careful in scrutinizing of the documents and having found that the typographical error had to be corrected by the Petitioner and not by the Deputy Commissioner, rejected the refund application and there is no error in the same. The learned Counsel for the Respondents states that there are other grounds on which the Petitioner is not entitled to refund. 7. As rega....