2023 (8) TMI 1301

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....MIT MAHAJAN For the Petitioner Through: Mr. Aseem Mehrotra, Adv. For the Respondents Through: Mr. R. Ramachandran, Senior Standing Counsel. VIBHU BAKHRU, J. 1. The petitioner has filed the present petition impugning an Order dated 05.08.2021, passed by the Adjudicating Authority, rejecting the petitioner's application for refund of the Input Tax Credit (hereafter 'ITC') amounting to Rs....

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..... Description of Issue 1. Your supplier/s have been reported as Non-Existent by the respective jurisdictional CGST authorities. 2. Mismatch in invoice and FOB values. 4. The petitioner responded to the said Show Cause Notice enclosing therewith details of all the vendors; their respective GSTIN; and the particulars of the invoices. 5. The petitioner, inter alia, claimed that t....

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....l to note that there was no allegation in respect of any of the other suppliers, the details of which were provided by the petitioner. 10. The petitioner preferred an appeal under Section 107 of the Central Goods and Services Tax Act, 2017. However, as noted above, the petitioner's appeal was rejected by the impugned Order-in-Appeal dated 31.05.2022. 11. The said impugned order indicates tha....

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....of M/s Siddhi Impex, the registration of the said supplier was cancelled. The petitioner voluntarily deposited the amount of Rs.21,76,260/-, being the amount of refund claimed in respect of the two invoices of Siddhi Impex, in its electronic credit ledger. 14. Mr. Aseem Mehrotra, learned counsel appearing for the petitioner, does not seek to question the decision of the Adjudicating Authority o....