Principal Commissioner CGST And Central Excise Lucknow And Anr vs. M/S Bushrah Export House Two Star Lucknow And Anr.
Held
The Court held that the show cause notice was confined to allegations regarding the receipt of goods without e-way bills, not their subsequent transport for export. The appellate authority's finding that goods were supplied within the same city, exempting e-way bill generation, was not shown to be perverse or illegal.
Facts
The respondents sought a refund of CGST paid on exported inputs. The department initially granted a provisional refund but later sought recovery, alleging erroneous refund due to non-generation of e-way bills by suppliers. The appellate authority allowed the respondents' appeal, setting aside the original order.
Key Issues
Whether the appellate authority erred in allowing the refund claim when the department alleged non-generation of e-way bills by suppliers. Whether the findings of the appellate authority were based on the allegations in the show cause notice.
Sections Cited
Section 16(2), Section 50, Section 54, Section 74, Section 122(1)(viii), Section 122(1)(xiv)
AI-generated summary — verify with the full judgment below
AFR Court No. - 18 Case :- WRIT - C No. - 29052 of 2021 Petitioner :- Principal Commissioner Cgst And Central Excise Lucknow And Anr Respondent :- M/S Bushrah Export House Two Star Lucknow And Anr.
Counsel for Petitioner :- Kuldeepak Nag K.D.Nag Counsel for Respondent :- Vibhanshu Srivastava Hon'ble Pankaj Bhatia,J.
Heard the counsel for the petitioner and Sri Jayant Kumar assisted by Sri Vibhanshu Srivastava, the counsel for the respondents.
The present petition has been filed challenging the appellate order dated 13.08.2021 passed by the Additional Commissioner (Appeals), Customs, GST and Central Excise whereby the Appeal No.31-GST/2020 has been allowed. The said appeal is stated to have been preferred by the respondents against the Order-in-Original dated 24.04.2020 passed by the Deputy Commissioner, Central Excise and Service Tax, Division-I, Lucknow whereby the claim of the respondents was rejected.
The facts, in brief, are that the respondents moved an application seeking refund of the CGST through their application dated 20.02.2020 claiming an amount of Rs.1,84,17,252/- on the tax paid inputs of the Goods, which was ultimately exported by the respondents. It is claimed t
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.