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TMI Blog2020 (12) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... prudent man could have given reply to the kind of show cause notice, which was served upon the petitioner. For the sole reason that the order rejecting the claim is based upon a silent show cause notice, there are no hesitation in holding that the principles of natural justice have been violated while adjudication of refund claim of the petitioner. The respondent no. 2 is directed to passed a fresh order on the application of the petitioner, for refund, already filed by the petitioner under Form RFD-01, after supplying all the requisite documents and the ground on which the department proposes to reject the application and after giving an adequate opportunity of hearing to the petitioner in accordance with law - petition allowed. - Wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he show cause notice (Annexure-2) is Other . The said show cause notice is being quoted herein below:- FORM-GST-RFD-08 [See rule 92(3)] Notice for rejection of application for refund SCN No. : ZY0903200309070 Date: 19/03/2020 3:44 PM To 09ABCFS0715R1ZR SAHIBABAD PRINTERS 182/3, G.T. Road, Sahibabad, Ghaziabad, 09,201005 ACKNOWLEDGEMENT NO.....ZT0903200075192 ARN: AA0902200865870 Date : 24/02/2020 12:00 AM This has reference to your above mentioned application for refund, filed under section 54 of the Act. On examination, it appears that refund application is liable to be rejected on account of the following reasons: Sr.No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... March, 2020. However, despite there being a lock-down, the respondent no. 2 without giving any opportunity of hearing rejected the refund application vide order passed on 07.04.2020. The petitioner claims that no intimation fixing 07.04.2020 as the date for hearing was ever given to the petitioner. The order rejecting the refund application is on record (Annexure No. 3) and no reason has been assigned in the said order. The said order appears to be recording that the refund application has been rejected, however, the reason for rejection was neither uploaded nor given to the petitioner. As such, the petitioner approached the Help Desk of GST submitting that the order rejecting the refund is not available on the portal. The GST Help D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 02.2020. He further argues that the show cause notice, which is on record, does not even records any reason, as such he was never in a position to submit any reply. He has relied upon the judgment of the Hon'ble Supreme Court in the case of ORYX Fisheries Private Limited vs. Union of India (UOI) and Ors; 2011(1) AWC 849 (SC). The Hon'ble Supreme Court, while considering the requirements of show cause notice, has recorded as under:- 28 . It is no doubt true that at the stage of show cause, the person proceeded against must be told the charges against him so that he can take his defence and prove his innocence. It is obvious that at that stage the authority issuing the charge-sheet, cannot, instead of telling him the charges, co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner for refund in Form RFD-01 was well with the department. Sri B.K.S. Raghuvanshi, counsel for the respondent on the other hand has tried to justify the order by saying that once the petitioner had not filed the refund documents, the department was bound to reject the refund claim of the petitioner and the same has been rightly rejected. He has further justified the appellate order by arguing that no error can be found out in the order passed by the appellate authority. Considering the rival submissions made at the Bar and the judgment of the Hon'ble Supreme Court, I have no hesitation in holding that in quasi judicial proceedings that too relating to financial adjudication, the proposed reasons for rejection should be speci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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