TaxTMI 
TaxTMI 
2023 (4) TMI 69
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.... 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 application for refund of Rs.7,53,20,72....
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....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 invoice has mentioned the same name of the state, that is Lowa. Also thi....
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....e 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 the face of it, the invoices contain typographical error, as even the Deput....
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....aving 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 regards the position of the invoices mentioning Lowa State in the United States of A....