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2020 (10) TMI 900 - Commissioner - GSTRefund of ITC - refund rejected without without issuing a Show Cause Notice in Form GST RFD-08 and without granting any opportunity of personal hearing - Principles of Natural Justice - HELD THAT - In the instant case neither a show cause notice was issued nor opportunity of personal hearing was granted to the appellant before passing the order and also no reason for rejection was given. Passing of such non speaking order is against the principle of natural justice - Adjudicating Authority should have passed the speaking order by granting proper opportunity of personal hearing and detailing the factor leading to rejection of refund claim. The case of rejection shall be reconsidered by the adjudicating authority and a proper speaking order should be passed by following the principle of natural justice as provided under Rule 92(3) of CGST Rules, 2017 - Appeal allowed by way of remand.
Issues:
Appeal under Section 107 of the CGST Act, 2017 against the Order in Original rejecting a refund claim without issuing a notice in Form GST RFD-08 and without granting an opportunity of personal hearing. Analysis: The appellant filed an appeal against the Order in Original rejecting a refund claim of ?1,30,632 under Section 107 of the CGST Act, 2017. The appellant contended that the impugned order was passed in violation of the principles of natural justice and without proper appreciation of documents and GST law provisions. The appellant argued that the rejection of the refund claim was arbitrary and unjustified, emphasizing the mandatory requirement of issuing a notice in Form GST RFD-08 as per Rule 92(3) of the CGST Rules. The appellant highlighted that no show cause notice was issued, no hearing was granted, and no reasons were provided for the rejection, thus violating the principles of natural justice. During the personal hearing, the appellant reiterated their grounds of appeal and requested a prompt decision. The Additional Commissioner (Appeals) carefully reviewed the case facts and submissions. It was observed that the main contention was the rejection of the refund claim without issuing a Show Cause Notice in Form GST RFD-08 and without granting an opportunity for a personal hearing, contravening the principles of natural justice. Referring to Rule 92(3) of the CGST Rules, it was noted that rejection without providing an opportunity for the applicant to be heard is impermissible. The Commissioner (Appeals) found that in this case, no show cause notice was issued, no personal hearing was granted, and no reasons for rejection were provided. It was concluded that the non-speaking order passed by the Adjudicating Authority was against the principles of natural justice. The Commissioner (Appeals) directed the Adjudicating Authority to reconsider the rejection, issue a speaking order, and ensure compliance with the principles of natural justice as mandated under Rule 92(3) of the CGST Rules, 2017. Consequently, the appeal was disposed of in the manner specified above.
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