TaxTMI 
TaxTMI 
2025 (5) TMI 1676
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....at the petitioner shall not file appeal from the refund application in Form GST RFD-01 dated 17th August, 2021 while making the claim in form GST PMT- 3. Delay in preferring the appeal was also one of the grounds for rejection of the appeal. 2. Records would reveal that the petitioner had filed an application in Form GST RFD-01 under Section 54 of the said Act on 17th August, 2021, seeking refund of Input Tax Credit on export of goods and services without payment of integrated tax amounting to Rs. 97,45,520/- for the tax period from January, 2020 to March, 2020. Unfortunately, before the refund application could be disposed of, the registration of the petitioner was cancelled by the respondent no.1 on 4th October, 2021 with effect from 25t....
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....etitioner's credit ledger. The petitioner appears to have lodged a grievance with the public grievance officer and the grievance cell, unfortunately, no steps were taken by the respondents. The petitioner also could not file a fresh application for refund in GST RFD-01 for the self same tax period January, 2020 to March, 2020 and in such circumstances had filed an appeal, but in the process as aforesaid, there was a delay of four and a half months. The said appeal filed by the petitioner had been rejected on 11th December, 2023 by inter alia, proceeding on the premise that since the petitioner had allegedly filed a declaration that he would not file any appeal with respect to the refund being Application No. ARN: AA190821030503H dated 17th ....
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....ars to have rejected the appeal on the ground that the petitioner had given an undertaking while filing Form PMT-03 that he shall not prefer an appeal from the determination to be made. The conduct of the concerned respondent is deplorable to say the least. 4. At this stage, Mr. Chakraborty, learned advocate appears on behalf of the respondents and would submit that the matter may be remanded back to the appellate authority. 5. Having regard thereto and considering the facts of this case, I set aside the order dated 11th December, 2023 passed by the appellate authority and remand the matter back to the appellate authority for a fresh hearing on merits. The matter shall not be dealt with the officer concerned who had dealt the matter previ....