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DRIVE DIGITAL vs. THE DY. COMMISSIONER, CGST DIVISION-B
(First Appellate Authority, Rajasthan)

Hon'ble Judges:

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

Petitioner / Applicant

DRIVE DIGITAL
Respondent THE DY. COMMISSIONER, CGST DIVISION-B
Court

FAA (First Appellate Authority)

State

Rajasthan

Date Aug 24, 2020
Order No.

62(JPM)CGST/JPR/2020

Citation

2020(8) TAXREPLY 4198
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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 Drive Digital, F-2, Plot No. 167, Kardhani Scheme, Govindpura Kalwar Road, Jaipur (hereinafter also referred to as "the appellant") against the Order-in-Original No.36/GST/ITC/DD/2019-20 dated 12.07.2019 (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 No.08BLSPM87C3J1ZC has filed application for refund of IGST of ₹ 4,78,373/- for the month of August 2018 on account of Export of Service with payment of IGST, which has been rejected by the adjudicating authority due to non submission of BRC or Foreign Inward Remittance Certificates, required in case of Export of Services as per rule 89(2) (c) of the CGST Rules, 2017. 2.2  On scr....

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