Case LawW.P.(T) No. 1031 of 2021
CTC (India) Private Limited Vs Commissioner (Appeals)
- Court:
- High Court
- Bench:
- Jharkhand
- Date:
- September 7, 2022
- Type:
- Writ Petition
- Members:
- Aparesh Kumar Singh, Deepak Roshan
Subject
Refund claims must be corroborated by documentary evidence
Refund
Summary
The assesse could not provide any such corroborative evidence in the form of documents even before the Appellate Authority, what to say before the assessment proceeding, to substantiate its claim of zero rated supply so that its claim could be valida…
Judgement
The instant writ application has been preferred for following reliefs:- (i) For issuance of Writ in the nature of Certiorari thereby quashing the order dated 29.10.2020 (Annexure-9) passed by respondent No.2 in Appeal No.29/CGST/JSR/2020 communicated to the petitioner on 03.12.2020. (ii) For issuance of Writ in the nature of Certiorari thereby quashing the order in the prescribed Form-GST-RFD-06 b…