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TMI Blog2021 (4) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... (hereinafter called as the impugned order") passed by the Assistant Commissioner, Central Goods & Services Tax Division-F, Bharatpur (hereinafter called as the "adjudicating authority") 2. Brief facts of the case : 2.1 The appellant having GSTIN No. 08DONPK9666C2ZD has filed refund application of Rs. 1,44,072/- accumulated ITC for the period of October, 2018 to December, 2018 of Export of Goods/ Services without payment of tax under Section 54 of the CGST Act, 2017. 2.2 On scrutiny of refund claim filed by the appellant, the adjudicating authority has rejected the refund claim amounting to Rs. 1,44,027/- and passed the impugned order in the Form of RFD-06 vide C. No. V(GST)19/REFUND/SNG/ 19-20/1756, da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D 26-1-2019 * that also we have filed GSTR-1 for the period Oct., 2018 to Dec., 2018 vide ARN AB081218136873W, dated 25-2-2019 showing the Export Supply under Table-6A of the said return. * that before exporting the goods, we have also filed the Form GST RFD-II i.e. letter of undertaking vide ARN AD080918000565V, dated 28-9-2018 for FY 2018-19. * that we have also submitted the following, manually vide letter dated 20-6-2019 : - Refund Application Acknowledgement with ARN Statement containing details of outward inward supply. Declaration (1 to 8) Cancelled Cheque Electronic Credit Ledger for related period. GSTR-3B for related period GSTR-1 for related period Copy of outward and inward bills. Further, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order of Rejection of Refund under Form RFD-06 on dated 28-9-2019 stated "The taxpayer has filed a refund claim of Export of Goods/ Services W/O payment of Tax (Accumulated ITC) for the months of October, 2018 to December, 2018 whereas on checking the detail of common portal, there is no transaction for the given period. Therefore, the refund is rejected and re-credited in the electronic credit ledger of taxpayer as the taxpayer did not clarify the same." Which was not even communicated to us till 14-7-2020. * that no notice under GST RFD-08 has been issued. No opportunity of being heard has been given which clearly violate the principle of natural justice and also against the GST Law. * that there is very set and clear procedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Learned AC has neither issued any notice in Form GST RFD-08 nor give any opportunity of being heard to us. The said rule also requires to communicate the order under Form-RFD-06 but they also failed to comply the same and not communicate the order till 10 months from the date of order. * that under the facts, circumstances and legal position of the case the Learned AC has erred by not providing proper opportunity of being heard to the assessee. 4. Personal hearing in virtual mode through video conference was held on 5-1-2021. Shri Shobhit Goyal, Chartered Accountant appeared on behalf of the appellant and explained the case. Further, he stated that before rejecting the claim of refund of his client by the adjudicating autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments which were submitted by him vide letter dated 20-7-2019. Thereafter, Learned Asstt. Commissioner has passed said impugned order of rejection of refund. The said impugned order was issued without issue of show cause notice in Form GST-08 and no opportunity of being heard was given to him which violates the principle of natural justice and against the GST laws. In their support the appellant referred the Rule 92(3) of CGST Rules, 2017 which is as under :- RULE 92. Order sanctioning refund. - (3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08* to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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