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STONE INDIA
(First Appellate Authority, Rajasthan)

Hon'ble Judges:

J.P. MEENA
Pet. Counsel
Tej Narayan Saini
Res. Counsel
---

Petitioner / Applicant

STONE INDIA
Respondent NA
Court

FAA (First Appellate Authority)

State

Rajasthan

Date Jun 10, 2020
Order No.

46(JPM)CGST/JPR/2020

Citation

2020(6) TAXREPLY 4206
Original Order
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ORDER

This appeal has been filed under Section 107 of the Central Goods and Services Tax Act, 2017 by M/s. Stone India, B-30, Behind Goverdhan Bari, Khatipura Road, Jaipur-302012 (hereinafter also referred to as “the appellant”) against the Order-in-Original No. 100/GST/ITC/Stone/2018-19, dated 27-3-2019 (hereinafter called as the “impugned order”) passed by the Assistant Commissioner, Central Goods & Services Tax Division-B, Jaipur (hereinafter called as the “adjudicating authority”). 2. Brief facts of the case : 2.1 The appellant having GSTIN No. 08AFKPR6817H1ZZ has filed application for refund claim of ₹ 22,27,497/- for the period of October to December, 2017 under Section 54 of the Act on account of unutilized ITC on export of Goods and Services without payment of Integrated Tax. The refund claim rejected by the adjudicating authority on the ground that “As per GSTR-3B Outward Zero-rated supplies are Zero”. 3.....

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