Registan Exports vs. Assistant Commissioner, Cgst Division-f
(Faa (First Appellate Authority), Rajasthan)

Case Law
Petitioner / Applicant
Registan Exports
Assistant Commissioner, Cgst Division-f
Faa (First Appellate Authority)
Sep 9, 2020
Order No.
TR Citation
2020 (9) TR 4191
Related HSN Chapter/s
Related HSN Code


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 rejected the refund claim of ₹ 8,22,071/- (CGST ₹ 4,96,118/-,  SGST ₹ 3,25,953/-).

3. Being aggrieved with the impugned order, the appellant has filed the appeal against the said order stating that impugned order is a non-speaking order passed without considering the reply to show cause notice by the appellant at all and a result of adjudication with a prejudged mindset and issued without any ground of inadmissibility of refund mentioning only as “Claimant has filed refund claim of ₹ 23,27,637/- for the month of July-March 2017-2018 of ITC on export of goods & Service without payment of tax. The amount of ₹ 8,22,071/- is inadmissible”

4.  Vide this office letter C.No. APPL/JPR/CGST/JP/51/XII/2019/1648 dated 21.08.2020 the date of Personal hearing in the matter was fixed on 04.09.2020 at 11:30 Hrs.

5.  However, Shri Rochak Jain, Advocate, M/s Dhadda & Company , 14/33, Malviya Nagar, Jaipur intimated to this office through mail as well as hard copy  dated 04.09.2020 therein they stated that “a appeal in APL-01 against Order in Original No. CGST Div-F/38/19-20/10640 dated 03.08.2019 has been filed by M/s Registan Exports (hereinafter known as the assessee/appellant), wherein assessee for the peace of mind and to reduce the litigation wants to withdraw the appeal filed against Order in Original. Further also requested to kindly consider the same and accept appeal withdrawal request, and appellant should not be considered as assessee in default”.

6.  I have carefully gone through the case records and submission made by the appellant. I find that the appellant has now requested to allow them to withdraw their appeal. Since, the appellant has requested to allow them to withdraw their appeal, I allow them to withdraw their appeal and accordingly dismiss the instant appeal as withdrawn

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