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BABA SUPER MINERALS PVT. LTD vs. THE ASSISTANT OF COMMISSIONER CGST DIVISION-B
(First Appellate Authority, Rajasthan)

Hon'ble Judges:

J.P. MEENA
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

BABA SUPER MINERALS PVT. LTD
Respondent THE ASSISTANT OF COMMISSIONER CGST DIVISION-B
Court

FAA (First Appellate Authority)

State

Rajasthan

Date Apr 27, 2020
Order No.

39 (JPM) CGST/JPR/2020

Citation

2020(4) TAXREPLY 4180
Original Order
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ORDER

This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 by M/s Baba Super Mineral Pvt. Ltd., office No. 11, 4th Floor, Alankar Plaza, Central Spine, Vidyadhar Nagar, Jaipur-302039 (hereinafter also referred to as “the appellant”) against the Order-in-Original No. 65/GST/ITC/BSMPL/2018-19 dated 10.12.2018(hereinafter called as the  “impugned order”) passed by the Assistant Commissioner, Central Goods Service Tax Division-B, Jaipur(hereinafter called as the “adjudication authority”). 2. BRIEF FACTS OF THE CASE: 2.1 The appellant having GSTIN 08AAECB3774B1ZW filed application for claim of refund of unutilized ITC amounting to ₹ 37,30,042/-(IGST ₹ 9.10.493/-, CGST ₹ 14,09.775/- and SGST ₹ 14,09,775/-) for the month of March 2018. After considering the submission made by the appellant, the adjudicating authority found that the claim of refund amounting to ₹ 14,446/- (CGST ₹ 7,223/- and SGST â....

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