9911796707
Advanced Search 
TMI Blog2023 (3) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Mr. Alankrit Bhardwaj, Sr. Panel counsel. Ritu Bahri, J. (Oral) Petitioner-Company has approached this Court seeking quashing of orders bearing number ZT0605210112439 and ZS0605210137340 (P-2). Learned counsel for the petitioner states that with respect to the decision on the refund applications dated 05.03.2021 and 12.03.2021 (P-6 and P- 8), the petitioner was nev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 92 (3) of CGST Rules, 2017 On notice of the petition, a short reply by way of affidavit of P.R. Lakra, Commissioner of CGST, Commissionerate, Gurugram Haryana has been filed on behalf of the respondents on 04.07.2022 and in para it has been stated that the petitioner was granted personal hearing on 30.04.2021 at 3.30 PM and 03.05.2021 at 2 PM vide show cause notice (RFD) dated 20.04.2021 but th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stage can be made to Rule 92 (3) of CGST Rules, 2017 which reads as under:- "Rule 92 (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 applicant, requiring him to furnish a reply in FORM GST RFD-09 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The respondents are justifying their order on the sole ground that the petitioner did not appear. Keeping in view the above rule, the present petition is allowed and orders bearing number ZT0605210112439 and ZS0605210137340 (P-2 colly) are set aside. The matter is remanded back to respondent No. 2 to pass fresh order on the refund applications of the petitioner after giving opportunity of heari ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
