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Since the appellant has requested to allow them to withdraw their appeals, it is allowed to withdraw their appeals and accordingly dismiss the instant appeals as withdrawn.

Refund- Brief facts of the cases are that the appellant is a manufacturer and exporter of garments and exported goods under LUT as prescribed under Section 16(2) of IGST Act, 2017, without charging IGST on the invoice. The appellant has filed refund application in RFD-01A for refund of unutilized ITC on export of Goods and Services exported without payment of Integrated Tax. The adjudicating authority has rejected the refund application vide impugned orders dated 05.10.2018. Being aggrieved with the Orders in Original. the appellant has filed appeals against the said Orders in Original before the Additional Commissioner (Appeals), CGST, Jaipur for seeking relief on the various grounds. Held that- Since the appellant has requested to allow them to withdraw their appeals. I allow them to withdraw their appeals and accordingly dismiss the instant appeals as withdrawn.