Appellate Authority's rejection of refund claim quashed for improperly refusing additional documents under Section 54(3)

Appellate Authority’s rejection of refund claim quashed for improperly refusing additional documents under Section 54(3)Case-LawsGSTHC set aside and quashed the Appellate Authority’s order dated 24.01.2023 rejecting Petitioner’s refund claim for unutilize

Appellate Authority's rejection of refund claim quashed for improperly refusing additional documents under Section 54(3)
Case-Laws
GST
HC set aside and quashed the Appellate Authority's order dated 24.01.2023 rejecting Petitioner's refund claim for unutilized input tax credit under Section 54(3) of CGST Act and WBGST Act. The Appellate Authority improperly rejected additional documents including shipping bills without providing cogent reasons regarding their relevancy or admissibility.

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