Shivbhola Filaments Private Limited Vs Assistant Commissioner CGST
Date: July 24, 2023
Subject Matter
Authorities shouldn't reject an application for refund on the ground of any mismatch without permitting the tax payer to reconcile the same and provide the necessary explanations
Summary
The petitioner has filed a petition challenging an Order-in-Appeal that rejected their appeals against separate orders passed by the Adjudicating Authority. The petitioner is engaged in the manufacturing of Polypropylene Yarn and Polypropylene narrow…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Issue notice. 2. The learned counsel for the respondents accepts notice. 3. The petitioner has filed the present petition, inter alia, impugning an Order-in-Appeal dated 18.11.2021 whereby, the appeals preferred by the petitioner (eight in number) against the eight separate orders, all dated 31.12.2020, passed by the Adjudicating Authori…