Case Law Details
Mittal Footcare Vs Commissioner of Central Goods And Services Tax And Anr. (Delhi High Court)
Introduction: In a recent development, the Delhi High Court addressed a crucial issue related to Goods and Services Tax (GST) Input Tax Credit (ITC) refunds. The case involves Mittal Footcare challenging the dismissal of their refund application for the period April 2021 to March 2022. The order-in-original, dated 10.10.2022, and the subsequent dismissal of appeal on 29.08.2023 are contested by the petitioner.
Detailed Analysis: The primary ground for the rejection of the refund application was cited as a mismatch of turnover, excess availment, and misdeclaration of invoice value. The order-in-original stated that the petitioner failed to provide supporting documents, and a personal hearing was allegedly granted, contrary to the petitioner’s claim.
Mittal Footcare asserted that relevant documents were uploaded in response to the show cause notice, disputing the system’s failure to register them. The appellate authority, however, recorded that no documents were submitted, leading to a discrepancy in the records.
The court noted a misinterpretation by the appellate authority, acknowledging the petitioner’s claim of technical glitches preventing the registration of uploaded documents. It emphasized that the defect of an unauthenticated document (Annexure B) could have been rectified with a certification request or by producing additional material during the appeal.
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