2024 (1) TMI 283

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....MR. JUSTICE RAVINDER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr. Rakesh Kumar, Advocate. For the Respondents: Mr. Akshay Amritanshu, Senior Standing Counsel with Ms. Anjali Kumari, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 29.08.2021, whereby the appeal filed by the petitioner against order-in-original dated 10.10.202....

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....ranted. It is further contended in the appeal that the petitioner had uploaded the relevant documents in response to the show cause notice, however, the order records that documents had not been submitted. Petitioners have in the grounds of appeal specifically taken a plea that there appears to be a technical glitch in the system of the respondents and petitioner had uploaded the documents. 6. ....

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....d of the respondents, it appears that documents were not uploaded. Since documents were not uploaded, there could be no document which the petitioner could file in the appeal which had been submitted alongwith the show cause notice. 9. The order-in-original also records that petitioner had placed before the appellate authority an Annexure B, which contained all the requisite information, howeve....

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....r seeks a refund of Input Tax Credit and contends that relevant documents are available with the petitioner. 12. Reference may also be had to Section 54 (1) of the Central Goods and Service Tax Act, 2017, which provides for a period of two years from the relevant date to make an application seeking refund. The relevant period in issue is April, 2021 to March, 2022 and as such, the application o....