2025 (2) TMI 503

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....tice Mohammed Shaffiq For the Petitioner : Ms. N.V. Lakshmi 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....

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....hether tax payment was done in cash for the period February 2023 To June 2023, if yes, 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) Origi....

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....s Invoices for the period February 2023 To June 2023 for verification." 2.1. In response to the above Email, the petitioner furnished the 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 po....

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....(as per sales shown in GSTR-3B) for the period February 2023 To June 2023. III. Purchase Register (as per ITC availed in GSTR-3B) for the period February 2023 To 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 va....