2023 (10) TMI 341

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....: Mr. Vineet Bhatia & Mr. Bipin Punia, Advs. For the Respondents Through: Ms. Neha Malik, Adv. for R1 to 3. VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, praying that the directions be issued to respondents to refund an amount of Rs.2,42,846/- of unutilised Input Tax Credit (ITC) along with the applicable interest. 2. The petitioner had filed an applica....

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....at the petitioner had not filed the requisite documents. There is a serious controversy in this regard as according to the petitioner, a soft copy of the requisite documents was attached as a pdf file. 4. The petitioner appealed the order dated 31.05.2022 before the appellate authority. However, the petitioner's appeal was rejected on the ground that the petitioner had not submitted the copies ....