To:

The ………………………………………

……………………………………………

…………………………………………….

Subject: Application for Rectification of Order under Section 62 and Refund of Amount Deducted.

Respected Sir/Madam,

I, [Your Name], Proprietor/Director of [Business Name], having GSTIN [Your GSTIN], hereby submit this application for rectification of the assessment order passed under Section 62 and refund of the amount deducted from our bank account.

Details of the Case:

…………………………………………………………………….

Notice Issued: Notice was issued under Section 46 for non-filing of returns.

Assessment Order Passed: Assessment order was passed under Section 62 imposing tax, interest, and penalty amounting to Rs. ……………

Deduction from Bank Account: The said amount was deducted from our bank account.

Grounds for Rectification:

1. We have filed all our returns and deposited the due tax, which is evident from the attached returns and payment receipts.
2. The assessment order did not consider the returns filed and the taxes paid, resulting in an erroneous demand.

Supporting Documents Attached:

1. Copies of all returns filed.
2. Proof of tax payments.
3. Copy of the assessment order.
4. Proof of amount deducted from the bank account.

Prayer:

In view of the above, it is requested to:

1. Rectify the assessment order passed under Section 62.
2. Refund the amount of Rs. ………………………….. deducted from our bank account.

Thanking you,

Yours faithfully,

[Your Name]

[Designation]

[Contact Details]

[Email Address]

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(MAD-HC) :(2023) 72 TLC(GST) 137

COMFORT SHOE COMPONENTS, REP BY ITS PROPRIETOR RAFEEQUE AHMED vs. ASSISTANT COMMISSIONER, AMBUR, VELLORE.