Rupayam vs. The Deputy Commissioner Cgst Division-b
(Faa (First Appellate Authority), Rajasthan)

Case Law
Petitioner / Applicant
The Deputy Commissioner Cgst Division-b
Faa (First Appellate Authority)
Jan 17, 2020
Order No.
16 To 24 (JPM)CGST/JPR/2020
TR Citation
2020 (1) TR 4165
Related HSN Chapter/s
Related HSN Code


The subject (9) Nine appeals under Section 107 of the Central Goods and Service Tax Act, 2017 have been filed by M/s. Rupayan, 68, Vijaywari. Sikar Road, Jaipur (hereinafter also referred to as “the appellant”) against the Orders-in-Original No. 38 / GST / ITC / Rupayan/2018-19/6420 dated 05.10.2018, 39/GST/ITC/Rupayan/2018-19/6460 dated 05.10.2018. 40/GST/ITC/Rupayan/2018-19/6455 dated 05.10.2018, 41/GST/ITC/Rupayan/2018-19/6440 dated 05.10.2018, 42/GST/ITC/Rupayan/2018-19/6445 dated 05.10.2018. 43/GST/ITC/Rupayan/2018-19/6425 dated 05.10.2018, 44/GST/ITC/Rupayan/2018-19/6450 dated 05.10.2018. 45 / GST / ITC / Rupayan /2018-19/6435 dated 05.10.2018 and 46/GST/ITC/Rupayan/2018-19/6430 dated 05.10.2018, (hereinafter referred to as “the impugned orders”) passed by the Deputy Commissioner, Central Goods and Service Tax Division-B, Jaipur (hereinafter referred to as “the adjudicating authority”)..

2. Brief facts of the cases are that the appellant is a manufacturer and exporter of garments and exported goods under LUT as prescribed under Section 16(2) of IGST Act, 2017, without charging IGST on the invoice. The appellant has filed refund application in RFD-01A for refund of unutilized ITC on export of Goods and Services exported without payment of Integrated Tax. The adjudicating authority has rejected the refund application vide impugned orders dated 05.10.2018.

3. Being aggrieved with the Orders in Original. the appellant has filed appeals against the said Orders in Original before the Additional Commissioner (Appeals), CGST, Jaipur for seeking relief on the various grounds.

4. Personal Hearing in the matter was held on 21.02.2019 before the undersigned, wherein. Sh. Ranjan Mehta. Chartered Accountant on behalf of the appellant appeared and explained the case in detail and also submitted written submission dated 21.02.2019 and reiterated the submission made in the ground of appeal.

5. However. the appellant submitted letters C.No. Nil dated 14.11.2019 received in this office on 18.11.2019 therein they stated that they would like to withdraw their appeal filed against impugned orders dated 05.10.2018 for the month July-2017, August-2017, September 2017, October-2017, November-2017, December-2017, January-2018, February-2018 and March-2018. Further they also stated that they would like to get there-credit of their Input Tax Credit and in the context to that they are withdrawing their appeals.

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 appeals. Since the appellant has requested to allow them to withdraw their appeals. I allow them to withdraw their appeals and accordingly dismiss the instant appeals as withdrawn.

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