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    Before Hon'Ble Joint Commissioner (Appeals) : Central Goods and Service Tax: Delhi Index

    Uploaded by

    Utkarsh Khandelwal
    1. M/s Speedway Surgical Company filed an appeal against the rejection of their refund claim of Rs. 10,31,378 by the Assistant Commissioner for failure to submit documents in response to a deficiency memo. 2. They argue that the rejection was improper as they did not receive the deficiency memo and were not given an opportunity for a personal hearing. They maintain their entitlement to the refund under the CGST and SGST Acts. 3. They request that the refund be granted, the impugned rejection order be set aside, and the appeal be allowed.

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    Before Hon'Ble Joint Commissioner (Appeals) : Central Goods and Service Tax: Delhi Index

    Uploaded by

    Utkarsh Khandelwal
    142 views11 pages
    1. M/s Speedway Surgical Company filed an appeal against the rejection of their refund claim of Rs. 10,31,378 by the Assistant Commissioner for failure to submit documents in response to a deficiency memo. 2. They argue that the rejection was improper as they did not receive the deficiency memo and were not given an opportunity for a personal hearing. They maintain their entitlement to the refund under the CGST and SGST Acts. 3. They request that the refund be granted, the impugned rejection order be set aside, and the appeal be allowed.

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    Speedway apl.doc

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    1. M/s Speedway Surgical Company filed an appeal against the rejection of their refund claim of Rs. 10,31,378 by the Assistant Commissioner for failure to submit documents in response to a deficiency memo. 2. They argue that the rejection was improper as they did not receive the deficiency memo and were not given an opportunity for a personal hearing. They maintain their entitlement to the refund under the CGST and SGST Acts. 3. They request that the refund be granted, the impugned rejection order be set aside, and the appeal be allowed.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    142 views11 pages

    Before Hon'Ble Joint Commissioner (Appeals) : Central Goods and Service Tax: Delhi Index

    Uploaded by

    Utkarsh Khandelwal
    1. M/s Speedway Surgical Company filed an appeal against the rejection of their refund claim of Rs. 10,31,378 by the Assistant Commissioner for failure to submit documents in response to a deficiency memo. 2. They argue that the rejection was improper as they did not receive the deficiency memo and were not given an opportunity for a personal hearing. They maintain their entitlement to the refund under the CGST and SGST Acts. 3. They request that the refund be granted, the impugned rejection order be set aside, and the appeal be allowed.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    of 11

    BEFORE HON’BLE JOINT COMMISSIONER

    (APPEALS) : CENTRAL GOODS AND SERVICE TAX :


    DELHI
    Index
    1. Copy of Appeal ( Page No…. to Page No…….)
    2.Copy of Order No. R-67/Div/J-Puri/G.S.T. Refund( RFD-
    01A) R.K.Tyagi/2018/02.08.2018 ( Page No…. to Page
    No…….)
    6. Vakaltnama ( Page No…. to Page No…….)

    For M/s Speedway Surgical Co. ,

    Signature of appellant
    BEFORE HON’BLE JOINT COMMISSIONER
    (APPEALS) : CENTRAL GOODS AND SERVICE TAX :
    DELHI -I

    Form GST APL - 01

    Appeal to Appellate Authority

    1. GSTIN/ Temporary ID/UIN – 07AABFS2563FIZD

    2. Legal name of the appellant – M/s Speedway Surgical Company

    3. Trade name, if any –

    4. Address – A-67/5 GT Karnal Road Industrial Area, Delhi-110033

    5. Order No. – O-I-O No R-67/Div-J.Puri/G.S.T.Refund/(RFD-01A)


    R.K.Tyagi/2018-19 dated –2.8.2018

    6. Designation and address of the officer passing the order appealed against
    – Assistant Commissioner, CGST, Jahangirpuri Division, 17B, IAEA
    House, IP Estate, New Delhi-110002

    7. Date of communication of the order appealed against 16.08.2018


    8. Name of the authorised representative – G.G. Gupta Advocate & Vinod
    Goyal CA, Flat No-187, GH-13, Pashim Vihar, New Delhi-110087, Mobile
    No 8459466042, Mail Id- gggupta12@gmail.com

    9. Details of the case under dispute -

    (i) Brief issue of the case under dispute –

    a. Whether the Appellant is entitled for GST Input Refund of Rs.


    10,31,378/-?

    (ii) Description and classification of goods/ services in dispute- surgical


    equipment

    (iii) Period of dispute- March 2018

    (iv) Amount under dispute:

    Description Central Tax State/ UT Integrated Cess


    Tax Tax
    a) Tax/ Cess 2,75,478/- 2,75,478/- 4,80,422/-
    b) Interest
    c) Penalty
    d) Fees
    e) Other
    charges

    (v) Market value of seized goods – N/A


    10. Whether the appellant wishes to be heard in person – Yes

    11. Statement of facts:-

    The Appellant filed Application for Refund of Input GST of Rs 10,31,378/-


    on ground of Export of goods for the month of March 2018 online through
    GST Portal on 15.6.2018 and hard copy of Refund Application was filed on
    27.6.2018 under the provisions of CGST Act, 2017 and CGST Rules,
    2017/Delhi SGST Act,2017.
    A Deficiency Memo dated 2.7.2018 was issued by the Department asking
    for certain documents and clarification as stated in the Impugned Order. The
    said Deficiency Memo was not received by the appellant and hence the
    appellant could not submit the reply.

    Vide the Order No. O-I-O No R-67/Div-J.Puri/G.S.T.Refund/(RFD-01A)


    R.K.Tyagi/2018-19 dated –2.8.2018 dated 2.8.2018 (hereinafter referred to
    as the “Impugned Order”), the Refund was rejected on ground that no reply
    was filed by the appellant.

    12. Grounds of appeal:-

    a. No Personal Hearing was granted to the appellant before rejection of


    Refund claim and hence the principles of natural justice have not been
    followed..

    b. The Order is ex-parte Order and has not discussed the merits of the case.
    c. The appellant is legally entitled for Refund under CGST Act, 2017; CGST
    Rules, 2017 & State GST Act, 2017.
    d. The appellant is ready to submit all the required documents.
    e. Non-submission of documents was due to non-receipt of communication
    of the Department.
    f. The Refund format in GST Portal auto populates certain figures while
    filing Refund Application form online and the figures are as per the record
    available in GST Portal. Hence there is no irregularity in filing the Refund.
    g. That substantial benefit cannot be denied on procedural lapse.
    h. That there is no dispute about export of goods by the appellant.
    i. That the Impugned Order is even otherwise bad in law.

    13. Prayer:-

    a. The Refund Rs. 10,31, 378/- may be granted to the Appellant;

    b. The order no. O-I-O No R-67/Div-J.Puri/G.S.T.Refund/(RFD-01A)


    R.K.Tyagi/2018-19 dated –2.8.2018 dated _2.8.2018 may be set aside;

    c. The Appeal may be allowed; and

    d. The Appellate Authority may pass any other order granting relief in the
    matter

    14. Amount of demand created, admitted and disputed :- N.A

    Particulars Particulars Central State/ Integrated Cess Total


    of Tax UT Tax amount
    demand/ Tax
    refund
    Amount a) Tax/
    of Cess
    demand b)
    created Interest
    (A)
    c)
    Penalty
    d) Fees
    e)
    Other
    charges
    Amount a) Tax/
    of Cess
    demand
    b)
    admitted
    Interest
    (B)
    c)
    Penalty
    d) Fees
    e)
    Other
    charges
    Amount a) Tax/
    of Cess
    demand
    b)
    disputed
    Interest
    (C)
    c)
    Penalty
    d) Fees
    e)
    Other
    charges

    15. Details of payment of admitted amount and pre-deposit:-

    (a)Details of payment required :- N.A

    Particul Central State/ Integrated Cess Total


    ars tax UT tax amount
    tax
    a) Tax/
    Admitted Cess
    amount
    Interest
    Penalty
    Fees
    Other
    charges
    b) Pre- Tax/
    deposit Cess
    (10% of
    disputed
    tax)

    (b) Details of payment of admitted amount and pre-deposit (pre-deposit 10%


    of the disputed tax and cess) :- N.A

    Sr. Descriptio Tax Paid Debi Amount of tax paid


    No n payabl throug t
    Centra State Integrate CES
    . e h Entr
    l tax / UT d tax S
    Cash/ y tax
    Credit No.
    Ledger
    1 2 3 4 5 6 7 8 9
    1. Integrated Cash
    tax ledger
    Credit
    ledger
    2. Central Cash
    tax ledger
    Credit
    ledger
    3. State/ UT Cash
    tax ledger
    Credit
    ledger
    4. CESS Cash
    ledger
    Credit
    ledger

    (c)Interest, penalty, late fee and any other amount payable and paid :- N.A

    Sr. Descripti Amount payable Deb Amount paid


    No on it
    Integrat Centr Stat CES Integ Cent Sta CES
    . entr
    ed tax al tax e/ S rated ral te/ S
    y
    UT tax tax UT
    no.
    tax tax
    1 2 3 4 5 6 7 8 9 10 11
    1. Interest
    2. Penalty
    3. Late fee
    4. Others
    (specify)

    16. Whether appeal is being filed after the prescribed period – No

    17. If ‘Yes’ in item 17 –


    (a) Period of delay –
    (b) Reasons for delay –

    Verification

    I, _________________________ , hereby solemnly affirm and declare that


    the information given hereinabove is true and correct to the best of my
    knowledge and belief and nothing has been concealed therefrom.

    Place: New Delhi


    Date: 26.9.2018 Signature
    Name of the Applicant:
    BEFORE HON’BLE JOINT COMMISSIONER
    (APPEALS) : CENTRAL GOODS AND SERVICE TAX :
    DELHI -I
    M/s Speedway Surgical Company, A-67/5 GT Karnal Road Industrial
    Area, Delhi-110033, KNOW ALL to whom these present shall come that We M/s
    Speedway Surgical Company, A-67/5 GT Karnal Road Industrial Area,
    Delhi-110033,
    G.G.Gupta , Advocate & CA Vinod Goyal, Flat No. 187,GH-13,Pashim Vihar,
    New Delhi-110087. (herein after called by advocate/s) to be our Advocate in the above-noted
    case authorise him:-
    To act, appear and plead in the above-noted case in this court .

    To sign file, verify and present pleadings, refund claim of rule 5, appeals cross-objections or
    petitions or affidavits or other documents as may be deemed necessary or proper for the prosecution of the
    said case in all its stages subjects to payment of fees for each stage.

    To file and take back documents, to admit and /or deny the documents of opposite party.

    To appoint and instruct any other Legal Practitioner authorizing him to exercise the power and
    authority hereby conferred upon the Advocate whenever he may think fit to do so and to sign the
    documents on our behalf.

    And I/We the undersigned do hereby agree to ratify and confirm all acts done by the Advocate or
    his substitute in the matter as my/our own acts, as if done by me/us to all intents and purpose.

    And I/We undersigned that I/We or my/our duly authorised agent would appear in court on all
    hearings and will inform the Advocate for appearance when the case is called.

    And I/We undersigned do hereby agree not to hold the advocate of his substitute responsible for
    the result of the said case. The adjournment costs whenever ordered by the court shall be of the Advocate
    which he shall receive and retain for himself.

    IN WITNESS WHERE OF I/We do hereunto set my/our hand to these presents the contents of
    which have been understood by me/us on this 26th day of September 2018

    Accepted subject to the terms of the fees

    Advocate Client

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