Without discussion on grounds of appeal submitted by the appellant, this appeal is not maintainable and liable to be rejected.
Section 54 of the CGST Act, 2017 — Refund — The appellant premises was searched on 29-11-2019. Thereafter, he agreed to deposit the tax, penalty dues and requested to conclude the case without issuance of show cause notice and deposited all the dues and also deposited fine of Rs. 3,00,000/- for releasing goods. The appellant sought refund on account of wrong calculation, which was rejected vide letter dated 14.08.2020. Being aggrieved with the Letter dated 14-8-2020, the appellant has filed the appeal on 10-11-2020. The authority observed that order or decision is pronounced after an evaluation of facts and law with proper reasoning and discussion and findings. The appeal against the said letter is not maintainable/acceptable under Section 107(1) of Act, 2017.
Held that:- The Hon’ble authority rejected the appeal filed by the appellant.
Without discussion on grounds of appeal submitted by the appellant, this appeal is not maintainable and liable to be rejected.
Section 54 of the CGST Act, 2017 — Refund — The appellant premises was searched on 29-11-2019. Thereafter, he agreed to deposit the tax, penalty dues and requested to conclude the case without issuance of show cause notice and deposited all the dues and also deposited fine of Rs. 3,00,000/- for releasing goods. The appellant sought refund on account of wrong calculation, which was rejected vide letter dated 14.08.2020. Being aggrieved with the Letter dated 14-8-2020, the appellant has filed the appeal on 10-11-2020. The authority observed that order or decision is pronounced after an evaluation of facts and law with proper reasoning and discussion and findings. The appeal against the said letter is not maintainable/acceptable under Section 107(1) of Act, 2017.
Held that:- The Hon’ble authority rejected the appeal filed by the appellant.