9911796707
TMI Blog2023 (11) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity of being heard. However, in the instant case, the same has not been followed which is a clear violation of the principles of natural justice. In such view of the matter, this Court is inclined to set aside the order passed by the first respondent dated 26.07.2022 as well as the Second Respondent dated 20.01.2020. While setting aside the order, this Court remits the matter back to the second respondent for fresh consideration after affording an opportunity of personal hearing to the petitioner and pass orders afresh in the applications made by the petitioner on merits and in accordance with law. Petition allowed by way of remand. - Honourable Mr.Justice Krishnan Ramasamy For the Petitioner : Mr.Sharath Chandran For the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant an opportunity of being heard. Further, the learned counsel for the petitioner would submit that even in the appeal before the first respondent [appellate authority], the aspect of providing an opportunity of personal hearing was not considered in terms of Rule 92(3) of Central Goods and Services Tax (CGST) Rules, 2017 and the first respondent/Appellate Authority vide the impugned order dated 26.07.2022 had merely confirmed the order passed by the second respondent holding that the refund claims were wrongly filed under 'Any Other' category without proper reason. Though under the Act, there is a provision for appealing the order of the first respondent before GST Appellate Tribunal, since the same has not been constituted, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gory without proper reason. Furthermore, the first respondent also failed to consider the issue of not affording an opportunity of personal hearing to the petitioner. At this juncture, it is appropriate to extract Rule 92(3) of Central Goods and Services Tax (CGST) Rules, 2017 which reads as follows: 92. Order sanctioning refund .- (1). ..... (2). ..... (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 within a period of fifteen days of the receipt of such notice and after considering t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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