BEFORE HON’BLE JOINT COMMISSIONER

(APPEALS) : CENTRAL GOODS AND SERVICE TAX :

DELHI
Index
1. Copy of Appeal ( Page No…. to Page No…….)
2.Copy of Order No. R-67/Div/J-Puri/G.S.T. Refund( RFD-
01A) R.K.Tyagi/2018/02.08.2018 ( Page No…. to Page
No…….)
6. Vakaltnama ( Page No…. to Page No…….)

For M/s Speedway Surgical Co. ,

Signature of appellant
 BEFORE HON’BLE JOINT COMMISSIONER
(APPEALS) : CENTRAL GOODS AND SERVICE TAX :
DELHI -I

Form GST APL - 01

Appeal to Appellate Authority

1. GSTIN/ Temporary ID/UIN – 07AABFS2563FIZD

2. Legal name of the appellant – M/s Speedway Surgical Company

3. Trade name, if any –

4. Address – A-67/5 GT Karnal Road Industrial Area, Delhi-110033

5. Order No. – O-I-O No R-67/Div-J.Puri/G.S.T.Refund/(RFD-01A)

R.K.Tyagi/2018-19 dated –2.8.2018

6. Designation and address of the officer passing the order appealed against
– Assistant Commissioner, CGST, Jahangirpuri Division, 17B, IAEA
House, IP Estate, New Delhi-110002

7. Date of communication of the order appealed against 16.08.2018

8. Name of the authorised representative – G.G. Gupta Advocate & Vinod
Goyal CA, Flat No-187, GH-13, Pashim Vihar, New Delhi-110087, Mobile
No 8459466042, Mail Id- gggupta12@gmail.com

9. Details of the case under dispute -

(i) Brief issue of the case under dispute –

a. Whether the Appellant is entitled for GST Input Refund of Rs.

10,31,378/-?

(ii) Description and classification of goods/ services in dispute- surgical

equipment

(iii) Period of dispute- March 2018

(iv) Amount under dispute:

Description Central Tax State/ UT Integrated Cess

Tax Tax
a) Tax/ Cess 2,75,478/- 2,75,478/- 4,80,422/-
b) Interest
c) Penalty
d) Fees
e) Other
charges

(v) Market value of seized goods – N/A

10. Whether the appellant wishes to be heard in person – Yes

11. Statement of facts:-

The Appellant filed Application for Refund of Input GST of Rs 10,31,378/-

on ground of Export of goods for the month of March 2018 online through
GST Portal on 15.6.2018 and hard copy of Refund Application was filed on
27.6.2018 under the provisions of CGST Act, 2017 and CGST Rules,
2017/Delhi SGST Act,2017.
A Deficiency Memo dated 2.7.2018 was issued by the Department asking
for certain documents and clarification as stated in the Impugned Order. The
said Deficiency Memo was not received by the appellant and hence the
appellant could not submit the reply.

Vide the Order No. O-I-O No R-67/Div-J.Puri/G.S.T.Refund/(RFD-01A)

R.K.Tyagi/2018-19 dated –2.8.2018 dated 2.8.2018 (hereinafter referred to
as the “Impugned Order”), the Refund was rejected on ground that no reply
was filed by the appellant.

12. Grounds of appeal:-

a. No Personal Hearing was granted to the appellant before rejection of

Refund claim and hence the principles of natural justice have not been
followed..

b. The Order is ex-parte Order and has not discussed the merits of the case.
c. The appellant is legally entitled for Refund under CGST Act, 2017; CGST
Rules, 2017 & State GST Act, 2017.
d. The appellant is ready to submit all the required documents.
e. Non-submission of documents was due to non-receipt of communication
of the Department.
f. The Refund format in GST Portal auto populates certain figures while
filing Refund Application form online and the figures are as per the record
available in GST Portal. Hence there is no irregularity in filing the Refund.
g. That substantial benefit cannot be denied on procedural lapse.
h. That there is no dispute about export of goods by the appellant.
i. That the Impugned Order is even otherwise bad in law.

13. Prayer:-

a. The Refund Rs. 10,31, 378/- may be granted to the Appellant;

b. The order no. O-I-O No R-67/Div-J.Puri/G.S.T.Refund/(RFD-01A)

R.K.Tyagi/2018-19 dated –2.8.2018 dated _2.8.2018 may be set aside;

c. The Appeal may be allowed; and

d. The Appellate Authority may pass any other order granting relief in the
matter

14. Amount of demand created, admitted and disputed :- N.A

Particulars Particulars Central State/ Integrated Cess Total

of Tax UT Tax amount
demand/ Tax
refund
Amount a) Tax/
of Cess
demand b)
created Interest
(A)
c)
Penalty
d) Fees
e)
Other
charges
Amount a) Tax/
of Cess
demand
b)
admitted
Interest
(B)
c)
Penalty
d) Fees
e)
Other
charges
Amount a) Tax/
of Cess
demand
b)
disputed
Interest
(C)
c)
Penalty
d) Fees
e)
Other
 charges

15. Details of payment of admitted amount and pre-deposit:-

(a)Details of payment required :- N.A

Particul Central State/ Integrated Cess Total

ars tax UT tax amount
tax
a) Tax/
Admitted Cess
amount
Interest
Penalty
Fees
Other
charges
b) Pre- Tax/
deposit Cess
(10% of
disputed
tax)

(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10%

of the disputed tax and cess) :- N.A

Sr. Descriptio Tax Paid Debi Amount of tax paid

No n payabl throug t
Centra State Integrate CES
. e h Entr
l tax / UT d tax S
 Cash/ y tax
Credit No.
Ledger
1 2 3 4 5 6 7 8 9
1. Integrated Cash
tax ledger
Credit
ledger
2. Central Cash
tax ledger
Credit
ledger
3. State/ UT Cash
tax ledger
Credit
ledger
4. CESS Cash
ledger
Credit
ledger

(c)Interest, penalty, late fee and any other amount payable and paid :- N.A

Sr. Descripti Amount payable Deb Amount paid

No on it
Integrat Centr Stat CES Integ Cent Sta CES
. entr
ed tax al tax e/ S rated ral te/ S
y
UT tax tax UT
no.
tax tax
1 2 3 4 5 6 7 8 9 10 11
1. Interest
2. Penalty
3. Late fee
4. Others
(specify)

16. Whether appeal is being filed after the prescribed period – No

17. If ‘Yes’ in item 17 –

(a) Period of delay –
(b) Reasons for delay –

Verification

I, _________________________ , hereby solemnly affirm and declare that

the information given hereinabove is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.

Place: New Delhi

Date: 26.9.2018 Signature
Name of the Applicant:
 BEFORE HON’BLE JOINT COMMISSIONER
(APPEALS) : CENTRAL GOODS AND SERVICE TAX :
DELHI -I
M/s Speedway Surgical Company, A-67/5 GT Karnal Road Industrial
Area, Delhi-110033, KNOW ALL to whom these present shall come that We M/s
Speedway Surgical Company, A-67/5 GT Karnal Road Industrial Area,
Delhi-110033,
G.G.Gupta , Advocate & CA Vinod Goyal, Flat No. 187,GH-13,Pashim Vihar,
New Delhi-110087. (herein after called by advocate/s) to be our Advocate in the above-noted
case authorise him:-
To act, appear and plead in the above-noted case in this court .

To sign file, verify and present pleadings, refund claim of rule 5, appeals cross-objections or
petitions or affidavits or other documents as may be deemed necessary or proper for the prosecution of the
said case in all its stages subjects to payment of fees for each stage.

To file and take back documents, to admit and /or deny the documents of opposite party.

To appoint and instruct any other Legal Practitioner authorizing him to exercise the power and
authority hereby conferred upon the Advocate whenever he may think fit to do so and to sign the
documents on our behalf.

And I/We the undersigned do hereby agree to ratify and confirm all acts done by the Advocate or
his substitute in the matter as my/our own acts, as if done by me/us to all intents and purpose.

And I/We undersigned that I/We or my/our duly authorised agent would appear in court on all
hearings and will inform the Advocate for appearance when the case is called.

And I/We undersigned do hereby agree not to hold the advocate of his substitute responsible for
the result of the said case. The adjournment costs whenever ordered by the court shall be of the Advocate
which he shall receive and retain for himself.

IN WITNESS WHERE OF I/We do hereunto set my/our hand to these presents the contents of
which have been understood by me/us on this 26th day of September 2018

Accepted subject to the terms of the fees

Advocate Client