2022 (7) TMI 1398

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....21 passed by the Additional Commissioner of CGST and Central Excise, Siliguri Appeals, Siliguri in Appeal File No.GAPPL/ADC/GSTP/118/2020/Slg-Appeal. The Adjudicating Authority rejected the prayer for refund claimed by the petitioner/assessee by filing an application under Section 54 of the Central Goods and Services Act, 2017 (for short, "CGST Act, 2017"). Being aggrieved, the petitioner preferred a statutory appeal before the respondent no. 2. The respondent no.2 by the order dated February 24, 2021 dismissed the appeal only on the ground that requisite documents were not submitted at the adjudicating stage. 2. Mr. Choraria, learned Advocate appearing for the petitioner, submits that no deficiency memo was ever served to the petitioner f....

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....er/assessee before the appellate authority in support of his claim for refund. Such finding is supported by the reasons assigned hereinafter. 6. It will appear from the order passed by the appellate authority that the petitioner has submitted the following documents:- "4. Alongwith the appeal petition (GST APL-01), the appellant have submitted the following documents: (i) GST-RFD-06 (ii) GST-RFD-01A alongwith ARN receipt, (iii) Statement-3 [in accordance with rule 89(2)(b) & 89(2)(c ) of the CGST Rules, 2017] (iv) GSTR-2A, (v) Declaration [in accordance with second proviso to section 54(3) of CGST Act, 2017] (vi) An undertaking to pay back the refund alongwith interest if it is found subsequently that the requirements o....