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TMI Blog2019 (9) TMI 1573X X X X Extracts X X X X X X X X Extracts X X X X ..... ral justices are not always part of the statute or the rules framed there under. Many a times they are to be read into it, considering the nature of duties to be performed. Even an administrative order which involves civil consequences must be consistent with the rules of natural justice - In the case in hand, the scheme does not bar application of the principles of natural justice. It provides that whenever application is filed, on examination thereof the competent authority shall sanction the reimbursement. Of course, there is no need to grant any opportunity of hearing, if the claim made in the application is to be accepted. However, opportunity of hearing would become necessary in case any part of the claim is sought to be rejected. Alt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L, AND HON'BLE MS. JUSTICE SINDHU SHARMA, JUDGE Petitioner(s) Through :- M/s Badri Narayana, Karan Sachdev and J. A. Hamal, Advocates Respondent(s) Through :- Mr. Jagpaul Singh, Advocate ORDER 1. This order will dispose of bunch of writ petitions bearing OWP Nos. 2509 to 2513 of 2018 and 2202 to 2207 of 2019, as the common questions of law and facts are involved. 2. Facts have been taken from OWP No. 2509/2018. 3. The petitioner, a Public Limited Company, has filed the present petition challenging order dated 07.08.2018, passed by the Assistant Commissioner, CGST Division, Jammu whereby the claim of the petitioner for refund of the tax, in terms of Scheme of Budgetary Support (for short 'the Scheme') has been partially rejected. Refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided under the Scheme has been followed. The same does not provide for any opportunity of hearing. He further submitted that claim of the petitioner has rightly been rejected partially. The order impugned has been passed strictly as per the Scheme. Refund of whatever amount the petitioner was entitled to, the same was awarded. The matters are not to be sent back to the authority for grant of opportunity of hearing, if the result even after affording that opportunity remains the same. It is such a case. If examined on merits as per the Scheme correct amount of refund has been determined in terms of the entitlement of the petitioner who has five units in the State of Jammu and Kashmir. Four out of those are manufacturing and one is the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the parties and perused the record. 10. As claimed by the petitioner, it is a Public Limited Company which has four manufacturing and one trading unit in the State of J&K. It was claimed that prior to the introduction of GST Regime, the petitioner was duly registered under the Central Excise Rules, 2002 and availing exemption for each of its units independently in terms of exemption Notification No. 1/2010-CE dated 06.02.2010. As a replacement to the exemptions being enjoyed by the eligible units prior to the introduction of GST Regime, the Department of Commerce, Government of India came out with a Scheme as notified on 05.10.2017. It provides for budgetary support to the existing eligible manufacturing units operating in some of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order shall be conveyed to the applicant electronically. 13. It cannot be disputed that the principles of natural justice are required to be followed unless specifically barred. Rules of natural justices are not always part of the statute or the rules framed there under. Many a times they are to be read into it, considering the nature of duties to be performed. Even an administrative order which involves civil consequences must be consistent with the rules of natural justice. In the case in hand, the scheme does not bar application of the principles of natural justice. It provides that whenever application is filed, on examination thereof the competent authority shall sanction the reimbursement. Of course, there is no need to grant any opp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me. This Court is not examining this issue, as such, at this stage as the aforesaid circular is not binding to the Court. Further, if there is violation of principles of natural justice, the writ can always be entertained considering the facts and circumstances of the case. The alternative remedy in such cases is not an absolute bar. 15. As far as the contention raised by learned counsel for the petitioner that even if the opportunity of hearing is afforded to the petitioner, the consequences will remain the same, in our opinion, this Court would not like to examine the factual aspects of the case with all the calculations to find out as to what extent the petitioner would be entitled to reimbursement. There is a complete procedure provided ..... X X X X Extracts X X X X X X X X Extracts X X X X
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