TaxTMI 
TaxTMI 
2026 (9) TMI 1745
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....es Tax Act with effect of 01.07.2017 and are engaged in the business of manufacturing and exporting fly ash and fly ash bricks. 3. The petitioners made an application for refund of accumulated / unutilized Input Tax Credit (ITC) of Rs. 49,60,054/- claimed on export of goods without payment of IGST, under Letter of Undertaking, for the period from 01.12.2019 to 31.03.2020 in Form GST RSD-01 on 24.09.2020. 4. On 25.09.2020, the respondent authorities issued a Show Cause Notice in form GST RSD-08 on the GST Portal, alleging it inadmissibility of refund on the ground that manual shipping bill records were not found in ICEGATE tracking. 5. A further email was sent by the respondent authorities on 25.09.2020 for expeditious disposal of t....
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....hority has taken certain additional grounds relating to Rule 96A of the CGST Rules, 2017 including Rule 96B and Rule 89(4)(c) which never formed part of the Show Cause Notice, as a result of which the petitioners were unable to rebut the same. 11. Invocation of Rule 96B and Rule 89(4)(c) is not applicable to the present case, as the said provision have come into effect much after the period involved herein i.e. December 2019 to March 2020. 12. In respect of Rule 96A, the Learned Advocate for the petitioners submit that the export has been made within three months from the date of invoice and the same has been duly complied with, as is evident from the confirmation received from the export authority vide letter dated 30.03.2022. 13.....
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....petitioners and submits that the decision taken by the appellate authority does not suffer from any infirmity or material irregularity and the same has been rightly passed, since the petitioners are not entitled to avail the tax benefit by way of refund, as the petitioners has failed to produce the relevant documents for consideration of their claim of refund of accumulated / unutilized ITC on export of goods for the period from December 2019 to March 2020. 16. The Learned Counsel appearing for the state respondents also raised an objection as to the maintainability of the Writ Petition, since the Appellate Tribunal is functional and the petitioners can prefer an appeal under Section 112 of the CGST / WBGST Act before the Appellate Tribu....
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....xed to the Writ Petition pertaining to the refund of claim for export of goods to the tune of Rs. 49,60,054/- for the period from December 2019 to March 2020. This Court is of the considered view that the Show Cause Notice forms the foundational basis of the entire proceeding and if any, allegation is made beyond the Show Cause Notice, it renders the entire procedures OTIOSE as unsustainable in law. 22. The petitioners have already furnished reply to the Show Cause Notice. Since the scope of the Show Cause Notice has been found to be expanded by the Appellate Authority, the petitioners did not get an opportunity to rebut such allegation by filing an appropriate reply to demonstrate their stand with regard to the allegation which have bee....