Sunil Kumar Poddar Vs Additional Commissioner (Appeal)
Date: January 29, 2024
Subject Matter
Tax authority to consider the hardcopy of shipping bills while processing refund of accumulated ITC
Summary
The petitioner made zero rated supply of goods and sought refund of the unutilized accumulated Input Tax Credit. However, the refund claim was rejected on the grounds that the petitioner failed to upload the shipping details in Form GST RFD-01. The a…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT The petitioner made zero rated supply of goods and seeks refund of the unutilized accumulated Input Tax Credit. He filed Form GST RFD-01 but his prayer stood rejected on the ground that the petitioner failed to upload the shipping details. The appeal preferred before the Additional Commissioner of CGST & CX, Siliguri Appeal Com…