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TMI Blog2023 (9) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... proceeding would stand covered by the decision of the Division Bench of this Court in the petitioners own case M/s. Knowledge Capital Pvt. Ltd. Vs. Union of India [ 2023 (4) TMI 752 - BOMBAY HIGH COURT] had set aside the order impugned therein which was similar to the order as impugned in the present proceedings, with a direction that the refund application be restored to the file of the authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he tax as made under Section 16 of the Integrated Goods and Services Tax Act, 2017 read with Section 54 of the Central Goods and Services Tax Act 2017, stands rejected. 2. The grievance of the petitioner is that the impugned order is an exparte order and has been passed without providing for an opportunity of a hearing to the petitioner. The period in question, in regard to the refund application, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me be informed to the petitioner as per form - GST-RFD-2003 and that the application be processed as per law. Mr. Raichandani would submit that the present case is not different from what had fell for consideration in this Court Writ Petition No.61 of 2023 filed by the petitioner. He submits that for the similar reasons, the impugned orders are required to be set aside and the matters remanded to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asons as recorded in such judgment, we are of the opinion, that the respondent No.3 needs to follow the procedure which has been set out in the rules. We find that such a procedure was not followed in the present case by respondent No.3 passing the ex-parte order. 6. We accordingly allow the present petition in terms of the following order. ORDER (I) The impugned order dated 25 July 2022 is quashe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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