Page 132 - GSTL_18th June 2020_Vol 37_Part 3

346 GST LAW TIMES [ Vol. 37

2020 (37) G.S.T.L. 346 (Commr. Appl. - GST - Raj.)
BEFORE THE COMMISSIONER OF GST (APPEALS), JAIPUR
Shri J.P. Meena, Additional Commissioner (Appeals)
IN RE : SIGMA ELECTRIC MANUFACTURING
CORPORATION P. LTD.
Order-in-Appeal Nos. 08-10 (JPM) CGST/JPR/2020, dated 10-1-2020
in Application C. Nos. APPL/JPR/CGST/JP/27/IX/18,
APPL/JPR/CGST/JP/28/X/18 & APPL/JPR/CGST/JP/36/XI/18
Refund of unutilised ITC - Unutilised ITC accumulated on account of
deemed export of goods & services - Amalgamation of assessee a 100% EOU
with its parent company - In terms of order of Company Court approving
scheme of amalgamation, assessee required to transfer unutilized credit to re-
sultant entity - Failure by assessee cancel its GSTIN by filing FORM REG-16
with effect from date of order for amalgamation or transfer unutilised credit in
FORM GST ITC-02 to new GSTIN - Failure to provide information in respect
of Notification No. 48/2017-C.T. and Notification Nos. 40/2017-C.T. (Rate),
41/2017-C.T. (Rate), 78/2017-C.T. (Rate) and 79/2017-C.T. (Rate) not provided by
it and provisions of C.B.E. & C. Circular No. 17/17/2017-GST, dated 15-11-2017
not followed - Also failure by assessee to follow procedure laid down in C.B.E.
& C. Circular 14/14/2017-GST, dated 6-11-2017 - Assessee not entitled refund -
Section 87 of Central Goods and Services Tax Act, 2017 - Rules 41 and 89 of
Central Goods and Services Tax Rules, 2017. [paras 5, 6, 7, 8]
Appeal rejected
DEPARTMENTAL CLARIFICATIONS CITED
C.B.E. & C. Circular No. 14/14/2017-GST, dated 6-11-2017 ...................................................... [Paras 4.3, 6]
C.B.E. & C. Circular No. 17/17/2017-GST, dated 15-11-2017 .................................................... [Paras 2.1, 5]
C.B.I. & C. Circular No. 125/44/2019-GST, dated 18-11-2019 ........................................................... [Para 6]
[Order]. - These Three appeals have been filed before the appellate au-
thority under Section 107 of the Central Goods and Services Tax Act, 2017 by
M/s. Sigma Electric Manufacturing Corporation Private Ltd., (Formerly Sigma
Electric Mfg. Pvt. Ltd.,) A-134-136, Road No. 12, Vishwakarma Industrial Area,
Jaipur (Hereinafter also referred to as “the appellant”) against the Orders-in-
Original (Hereinafter called as the “impugned orders”) passed by the Deputy
Commissioner, Central Goods & Services Tax Division-A, C.P.-21, 22, 23 Road
No. 1D, VKI Area, Jaipur (Hereinafter called as the “adjudication authority”) as
mentioned below :-

S. Appeal Order-in-Original Order sanctioning/rejecting refund
No. No. No. & date
(Impugned order)
1 2 3 4
1 CGST/JP/ JPR/DIV-A/FINAL/ The refund of Rs. 1,70,43,198/- was
27/IX/18 124, dated 30-7-2018 filed manually in respect of unutilized
ITC accumulated during July, 2017 on
account of ITC export of goods & ser-
vices without payment of Integrated
tax which was rejected.
GST LAW TIMES  18th June 2020  132