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2024 (5) TMI 181 - HC - GSTViolation of principles of natural justice (audi alterem partem) - non-grant of opportunity of hearing to the petitioner as per provisions of Section 75(4) of the Central Goods and Service Tax Act, 2017 - rejection of refund without assigning any reason - HELD THAT - It appears that impugned order of rejection of refund is passed without assigning any reason also. In such circumstances, the impugned order dated 01.12.2023 passed in Form-GST-RFD-06 under Rule 92(1), 92(3), 92(4), 92(5), 92(7), 92(5), 92(6) read with Sections 73 and 74 of the Gujarat Goods and Service Tax Act, 2017 ( GST Act , for short) is hereby quashed and set aside and the matter is remanded back to the Respondent No.2 for passing fresh order after de novo adjudication after giving opportunity of hearing and after assigning reasons for passing the order in accordance with law. The present petition is disposed off.
Issues involved:
The respondent authority's failure to grant the petitioner an opportunity of hearing u/s 75(4) of the Central Goods and Service Tax Act, 2017 while passing the order dated 01.12.2023 in Form-GST-RFD-06. Summary: Issue 1: Opportunity of Hearing The petition was filed u/s Articles 226 and 227 of the Constitution of India, challenging the respondent authority's failure to provide an opportunity of hearing to the petitioner as mandated by Section 75(4) of the CGST Act while issuing the order dated 01.12.2023 in Form-GST-RFD-06. The impugned order under Section 74 of the GST Act was found to lack any opportunity of hearing for the petitioner, and this deficiency was not contested by the Assistant Government Pleader representing the respondent authority. Consequently, the matter is to be remanded back to the respondent authorities for a fresh order in compliance with the law. Issue 2: Lack of Reasoning in Order The impugned order rejecting the refund was noted to have been passed without providing any reasons. Therefore, the said order dated 01.12.2023 in Form-GST-RFD-06 under various provisions of the Gujarat Goods and Service Tax Act, 2017 was quashed and set aside. The matter is remanded back to Respondent No.2 for a fresh order after de novo adjudication, including an opportunity of hearing and the requirement to provide reasons for the decision in accordance with the law. The Respondent authority is directed to adhere to Rule 92(3) of the GST Rules along with Section 75(4) of the GST Act, ensuring that no refund application is rejected without granting the applicant an opportunity of being heard. In conclusion, the petition is disposed of accordingly, and the notice is discharged.
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