2024 (1) TMI 924

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.... Ramamoorthy For the Petitioner in all WP's : Mr.M.N.Bharathi For the Respondent in all WP's : Mr.TNC.Kaushik, AGP (Tax) COMMON ORDER In these three writ petitions, which pertain to different and distinct assessment periods, the common petitioner assails three separate deficiency memos issued by the respondent. 2. The petitioner states that it is a textile manufacturing company, which....

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....deficiency memos. The present writ petitions were filed in the said facts and circumstances. 4. Learned counsel for the petitioner invited my attention to the impugned deficiency memos and pointed out that two reasons are specified therein. As regards the first reason, she submits that refund was claimed and received only in respect of export sales. She contends that the receipt of refund in resp....

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....ficiency memos record three reasons for rejecting the refund claim for the relevant period. Turning to the first reason, from the averments in the affidavit and the contentions of learned counsel, it is evident that the refund claimed and received earlier pertained to zero rated supplies and not unutilized ITC. Under Section 54 of the GST Act, refund may be claimed either for unutilized ITC on acc....

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.... of the affidavit, the petitioner has set out the supporting documents that were taken into account by the refund processing officer. It is possible that ITC may accumulate both in respect of input goods that are not affected by an inverted duty structure and by the purchase of input goods that are so affected. Therefore, it is necessary for the petitioner to submit all necessary documents to esta....