The appeals are dismissed as withdrawn.
Section 54 of the CGST Act — Refund — The appellant engaged in providing Banking and other Financial services, utilizes various Input Services and avails ITC. The appellant Bank had discharged GST more than GST payable in 2017-18. Accordingly, the appellant has filed refund application for the period December-2017 and for the month of January-2018 under Section 54(3) of the Act. The adjudicating authority rejected the claims on the ground of time barred issue as per Section 54 of Act, 2017 i.e. the refund claim has been filed after the time limit of 2 years. Being aggrieved with the impugned orders, the appellant has filed the appeal against the orders. The Authorized Signatory and Chief Manager of the appellant intimated vide E mail dated 18.03.2021 that they are withdrawing Appeal against your order dated 20.07.2020 and 21.07.2020, as the refund claim made by them is not correct.
Held that:- The Hon’ble authority allowed them to withdraw the appeals and accordingly both the appeals are dismissed as withdrawn.
The appeals are dismissed as withdrawn.
Section 54 of the CGST Act — Refund — The appellant engaged in providing Banking and other Financial services, utilizes various Input Services and avails ITC. The appellant Bank had discharged GST more than GST payable in 2017-18. Accordingly, the appellant has filed refund application for the period December-2017 and for the month of January-2018 under Section 54(3) of the Act. The adjudicating authority rejected the claims on the ground of time barred issue as per Section 54 of Act, 2017 i.e. the refund claim has been filed after the time limit of 2 years. Being aggrieved with the impugned orders, the appellant has filed the appeal against the orders. The Authorized Signatory and Chief Manager of the appellant intimated vide E mail dated 18.03.2021 that they are withdrawing Appeal against your order dated 20.07.2020 and 21.07.2020, as the refund claim made by them is not correct.
Held that:- The Hon’ble authority allowed them to withdraw the appeals and accordingly both the appeals are dismissed as withdrawn.