2025 (2) TMI 503

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....i For the Respondents : Mrs. Revathi Manivannan Standing Counsel ORDER The present writ petition is filed challenging the Order in Original in Form GST RFD -06 dated 27.11.2024 on the limited ground that the order suffers from non application of mind inasmuch as the impugned order proceeds to reject the petitioner's claim of refund on the premise that the petitioner had not filed the detail....

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....es, details thereof. 2) Excel version of list of inverted duty supplies uploaded on the GST portal. 3) Excel version of Annexure B in the prescribed format (uploaded on the GST portal) clearly indicating the month of GSTR-2A and SI No. of GSTR-2A in which the invoice is appearing. 4) Original GSTR-2A of the relevant period (in which invoices mentioned in Annexure - B is appearing) in excel f....

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....details vide Email dated 29.10.2024, 04.11.2024 and 08.11.2024. Thereafter, a notice was issued to the petitioner vide letter dated 13.11.2024, proposing to reject the claim of refund and the petitioner was once again asked to furnish details. The relevant portion of the notice dated 13.11.2024 is extracted hereunder: "In view of the above, in order to examine it further in details, an email dat....

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....o June 2023. IV. Detailed workings for values arrived in Statement 1 under Rule 89(5). Please furnish back up supporting documents on which values mentioned in Statement 1 arrived. V. Please furnish sample high value ITC invoices, sample bill of entry (If ITC taken on imports) and sample high value Sales Invoices for the period February 2023 To June 2023 for sample verification." 3. It is sub....