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2024 (2) TMI 131

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....of CGST & CX, Siliguri Appeal Commissionerate also stood rejected vide order dated March 23, 2023. 2. The petitioner is aggrieved by the same. The petitioner has annexed in the writ petition the shipping bills of which he claims refund. As the bills could not be uploaded in the official portal, his claim for refund has been negated. 3. The appellate authority has relied upon the Circular No. 125/44/2019 dated November 18, 2019 wherein it has been clearly mentioned that in case of refund claim on account of export of goods without payment of tax, the shipping bill details shall be checked by the proper officer through ICEGATE SITE wherein the officer will be able to check details of EGM and shipping bill by keying in port name, shipping bi....

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....itioner. 10. I have heard the submissions made on behalf both the parties. 11. In the present case, the petitioner has in his possession all the relevant shipping details but for the misconception of law the petitioner did not upload the shipping details at the time of claiming refund in Form GSTR-1. 12. According to the provisions of law, the shipping details are required to be uploaded. 13. It appears that after getting to know the mistake committed by him in not uploading the shipping details, the petitioner at one point of time tried to amend the GSTR-1 for the purpose of incorporating the shipping details, but the same was not permitted in the portal with the remark that ' you have already claimed refund against the shipping bill/b....

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....ot possible to take into consideration the shipping details of the petitioner manually. 18. The aforesaid contention of the respondents may be true but the authorities ought to have the power to remove difficulties in case a tax payer intends to avail the benefit as mandated in law. 19. Apart from the fact that the petitioner did not upload the shipping details in Form GSTR-1, there is no reason for withholding or rejecting the claim for refund sought for by the petitioner. 20. In view of the above, the respondent no. 2 being the Assistant Commissioner, CGST & Central Excise, Jalpaiguri Division is directed to take into consideration the hardcopy of the shipping bills submitted by the petitioner for consideration of his prayer for refund....