Tirupati Vancom Private Limited & Anr v.The Deputy Commissioner of State Tax & Ors.
Calcutta High Court (Appellete Side)
The petitioners, engaged in manufacturing and exporting fly ash and fly ash bricks, challenged the rectification order dated 20.05.2022 which upheld the rejection of their refund claim of Rs. 49,60,054/- for accumulated/unutilized Input Tax Credit on exports made under Letter of Undertaking for the period December 2019 to March 2020. The Calcutta High Court found that the Appellate Authority had expanded the scope of the Show Cause Notice by introducing grounds relating to Rule 96A, Rule 96B, and Rule 89(4)(c) of the CGST Rules, 2017, which were never part of the original notice, thereby denying the petitioners an opportunity to rebut those allegations. The Court set aside the orders of the Adjudicating Authority and Appellate Authority and directed the respondent to reconsider the matter after affording a fresh opportunity of hearing.