Section 54 of the CGST Act — Refund –- The petitioner sought quashing the order dated 29.10.2020 passed in Appeal; for quashing the order in the prescribed Form-GST-RFD-06  dated 07.02.2019. The petitioner is a 100% EOU, exporting its products. The petitioner filed an application for refund of accumulated CGST, SGST and IGST credit. The petitioner while filing the GSTR-3B return of ITC for the month of January, 2018; inadvertently, missed out to mention the zero rated supplies to the tune of Rs.3,79,82,605/- against the outward taxable supplies (zero rated) in the said return. The petitioner submitted that without considering the explanation given by the petitioner and without even providing an opportunity of personal hearing, the respondent passed an order in the prescribed Form-GST-RFD-06 dated 07.02.201. The petitioner preferred an appeal but the same was rejected. The court observed that the petitioner has not produced any documentary evidence for his claim of refund; either before the adjudicating authority or before the appellate authority though he was afforded personal hearing. In the instant case, the petitioner is making claim without furnishing any documentary evidence to support their contention.

Held that:- The Hon’ble High Court dismissed the application.