CTC (INDIA) PRIVATE LIMITED Vs. COMMISSIONER

JUDGEMENT

(1.) The instant writ application has been preferred for following reliefs:-

(2.) The brief facts of the case as disclosed in the instant application is that the petitioner is a company registered under the Company Act, 1956 and is a 100 percent export oriented unit, exporting its products to countries like USA, China, Germany and other countries. The petitioner filed an application for refund of accumulated CGST, SGST and IGST credit for the period of January, 2018, total being Rs.9,89,191.00 in the prescribed Form-GST-RFD-01A along with supporting documents.

(3.) The case of the petitioner is that the respondent No.3 without considering the explanation given by the petitioner and without even providing an opportunity of personal hearing passed an order in the prescribed Form-GST-RFD-06 dtd. 7/2/2019, whereby the authority has rejected the claim of the petitioner. Being aggrieved by the said order of rejection dtd. 7/2/2019, the petitioner preferred an appeal, however though the petitioner appeared in appeal and tried to satisfy the appellate authority his case for refund has been rejected.