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GLOBAL VISION COMPANY vs. THE DEPUTY COMMISSIONER, CGST DIVISION-G
(First Appellate Authority, Rajasthan)

Hon'ble Judges:

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

Petitioner / Applicant

GLOBAL VISION COMPANY

Respondent THE DEPUTY COMMISSIONER, CGST DIVISION-G
Court

FAA (First Appellate Authority)

State

Rajasthan

Date Dec 27, 2019
Order No.

26 (JPM)/CGST/JPR/2019

Citation

2019(12) TAXREPLY 4156

Original Order
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ORDER

The subject appeal under Section 107 of the Central Goods and Service Tax Act, 2017 have been filed by M/s Global Vision Company, 21/59, Bhrigu Path, Mansarovar, Jaipur-302020 (hereinafter also referred to as "the appellant") against the Order-in-original No.02/GST/Ref-Prov/2017-18 dated 26.03.2018 (hereinafter referred to as "the impugned order") passed by the Deputy Commissioner, Central Goods and Service Tax Division-G, Jaipur (hereinafter referred to as "the adjudicating authority"). 2.  Brief facts of the case are that the appellant received the goods & services from the various suppliers on payment of CGST & IGST and availed the input tax credit in their electronic credit ledger during the month of July 2017. They also claimed the refund of ₹ 12,42,472/- of accumulated input tax credit of CGST & IGST paid on goods & services received on export of goods without payment of Integrated Tax during the month of July 2017 under....

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