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REGISTAN EXPORTS vs. ASSISTANT COMMISSIONER, CGST DIVISION-F
(First Appellate Authority, Rajasthan)

Hon'ble Judges:

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

Petitioner / Applicant

REGISTAN EXPORTS
Respondent ASSISTANT COMMISSIONER, CGST DIVISION-F
Court

FAA (First Appellate Authority)

State

Rajasthan

Date Sep 9, 2020
Order No.

68(JPM)CGST/JPR/2020

Citation

2020(9) TAXREPLY 4191
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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 Registan Exports, G-174-175 & F-205, Garment Zone, EPIP Sitapura Industrial Area, Tonk Road, Jaipur-302022 (Rajasthan) (hereinafter also referred to as "the appellant") against the Order-in-Original No. CGST DIV-F/38/19-20/10640 Dated 30.08.2019 (hereinafter referred to as the "impugned order") passed by the Assistant Commissioner, Central Goods & Service Tax Division-F, Jaipur (hereinafter called as the "adjudication authority"). Brief facts of the case: 2. Brief facts of the case are that the appellant having GSTIN 08AABFR5942FIZ7 is engaged in domestic and export sales (Zero rated supply) of Garments and has filed refund claim for the period July to March 2017-2018 for ₹ 23,27,637/- of accumulated Input Tax Credit on account of Zero rated supplies made under Section 16 of the IGST Act, 2017. Out of which the adjudicating authority has ....

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