(i) Brief issue of the case under dispute – ITC claimed as per Section 142 (11) (a) of CGST Act, 2017. However, we hadn’t received verification letter and got DRC-07 order. Hence, was not able to comply with necessary compliance. SGST ITC was claimed to the extent of Rs. 4388556/- only. Demand of the officer under Additional SGST of Rs. 4178386/- is wrong. (ii) Description and classification of goods/ services in dispute- NA (v) Market value of seized goods – NA 10. Whether the appellant wishes to be heard in person – Yes 11. Statement of facts- ITC claimed as per Section 142 (11) (a) of CGST Ac, 2017. However, we hadn’t received verification letter and got DRC-07 order. Hence, was not able to comply with necessary compliance. 12. Grounds of appeal – 1. ITC claimed is as per Section 142 (11) (a) of CGST Act. Copy of invoices has been annexed Annexures. 2. We hadn’t received letter for verification of ITC. 13. Prayer - We request letter for dropping the proceedings. 16. Whether appeal is being filed after the prescribed period - No
17. If ‘Yes’ in item 16–
(a) Period of delay –
(b) Reasons for delay -
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