2025 (7) TMI 57

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....ervices Tax Act, 2017 ("CGST Act"). By the impugned order, Respondent No. 2 reversed the order dated 26.02.2021 passed by the Assistant Commissioner (Respondent No. 4), whereby the Petitioner's refund claim was allowed. 2. The Petitioner is engaged in the business of manufacturing plastic products and trading and exporting cigarettes and tobacco products. In September 2020, the Petitioner effected zero-rated supplies of goods to Bhutan through the Land Customs Stations at Darranga and Hatisar, in accordance with the provisions of the Integrated Goods and Services Tax Act, 2017. The Petitioner claims entitlement to refund of unutilized input tax credit under Section 54(3) of the CGST Act and West Bengal Goods and Services Tax Act ("WBGST ....

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....rnish such documents came to the Petitioner's knowledge only during the appellate proceedings, whereupon the Petitioner duly submitted the relevant records. However, the Appellate Authority failed to take the said documents into consideration, thereby resulting in grave prejudice and miscarriage of justice. 7. Learned Counsel for the Petitioner has placed reliance on the judgment rendered by a Co4 ordinate Bench in WPA No. 766 of 2022 in support of the submissions advanced. 8. Per contra, Mr. Banik, learned Counsel appearing for the Respondents, disputes the aforesaid contentions and submits that the Appellate Authority considered all materials placed on record, including the additional documents submitted by the Petitioner, and rende....