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TMI Blog2023 (1) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... on of principle of natural justice. It is well settled that a failure of natural justice in the authority of first instance cannot be cured by sufficiency of natural justice in the appellate body, else the same would encourage the tendency of the authorities to give a short shrift to the proceedings before them. The Hon ble Supreme Court in 63 Moon Technologies Ltd. v. Union of India [ 2019 (5) TMI 522 - SUPREME COURT] , pointed out that breach or defect in observing Rules of natural justice in the trial administrative body cannot generally be cured by observing natural justice at the appellate stage, particularly when a clear statutory right has given at the trial stage of an assessment of compensation first by the prescribed authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - for the months of July, 2017 and August, 2017. The Assistant Commissioner issued provisional refund order dated 26.09.2018, partially sanctioning refund claims to the petitioner and rejecting the refund claim for the Integrated Goods Service Tax ( IGST ) and Central Goods Service Tax ( CGST ). Whereafter, the refund sanction / rejection orders dated 29.10.2018 (Annex.2) were passed, inter-alia, rejecting the claims of the petitioner. Feeling aggrieved, the petitioner filed appeal before the Commissioner (Appeals), who by order dated 15.01.2020 (Annex.3), rejected the appeal filed by the petitioner. It is submitted by learned counsel for the petitioner with reference to provisions of Section 54(3) of the CGST Act and Rule 92 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at as the appellate authority has considered all the issues sought to be raised by the petitioner, merely because the original authority did not provide opportunity of hearing to the petitioner, cannot be a reason for questioning the validity of the orders on the said count alone and therefore, the petition deserves dismissal. We have considered the submissions made by learned counsel for the parties and have perused the material available on record. The provisions of Rule 92(3) of the CGST Rules, which deals with order sanctioning refund, inter-alia, provides 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 am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating authority regarding the issuance of Show Cause Notice / Deficiency Memo and providing any opportunity for personal hearing to the appellant did not result in any reply from him. Moreover, both the impugned orders are not bearing the serial numbers of the relevant Show Cause Notices in the columns so provided for this purpose. Ass such I am of the view that natural justice has not been followed by the adjudicating authority. Nevertheless, the course of natural justice has been duly followed during appeal proceedings. Ample opportunities have been given to hear the case of the appellant and put forward all the facts and figures. All the submissions of the appellant have been keenly gone through and discussed and the case is heard on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a : (2019) 18 SCC 401, pointed out that breach or defect in observing Rules of natural justice in the trial administrative body cannot generally be cured by observing natural justice at the appellate stage, particularly when a clear statutory right has given at the trial stage of an assessment of compensation first by the prescribed authority and then a right of appeal to the appellate Tribunal. In view of the above fact situation, wherein admittedly the principles of natural justice have been violated by the adjudicating authority and the appellate authority only on account of the fact that it had provided opportunity of hearing, did not interfere with the order of the adjudicating authority, both the orders cannot be sustained. Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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