2024 (1) TMI 236

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r>GST<br>THE HON'BLE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON'BLE MR. JUSTICE SUPRATIM BHATTACHARYA Mr. Sandip Choraria .........for the appellant Mr. Vipul Kundalia Mr. Amit Sharma .........for the UOI Mr. K. K. Maiti Mr. Tapan Bhanja .......for the CGST Authority JUDGMENT ( Judgment of the Court was delivered by T.S. SIVAGNANAM, C. J. ) In Re: I.A. No. CAN 2 of 2023 1. We h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aim for refund was rejected on certain other grounds and if the appellant is aggrieved, he has to avail the alternate remedy available under the CGST Act. Aggrieved by such order, the appellant has filed the present appeal. 5. As could be seen from the show-cause notice dated 7th June, 2022 in GST - RFD-08, the appellant was directed to show-cause as to how the refund application was within tim....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....which was not forming the part of the showcause notice dated 7th June, 2022 stating that the appellant has not shown the excess payment in either the monthly return i.e. GSTR-3B or annual return i.e. GSTR - 9. This ground appears to have not been specifically mentioned in the show-cause notice dated 7th June, 2022 and therefore, the rejection of the application for claim for refund on the said gro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....legation that it has not shown the excess payment either in the monthly return or in the annual return and such reply shall be filed within 15 days from the date of receipt of server copy of this order. 10. On receipt of the reply, the authority is directed to fix a fresh date for personal hearing and after hearing the appellant or its authorised representative, pass fresh orders on merits and ....