TaxTMI 
TaxTMI 
2024 (1) TMI 283
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....dvocates 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 10.10.2022 has been dismissed. The order-in-or....
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.... 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. The order-in-original records that the document....
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....e 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, however, Annexure B has been disregarded on the ground that....
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....levant 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 of the petitioner even today is within the limitation prescr....