9911796707
TMI Blog2024 (1) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... hich was not forming the part of the showcause notice dated 7th June, 2022 stating that the appellant has not shown the excess payment in either the monthly return i.e. GSTR-3B or annual return i.e. GSTR 9. This ground appears to have not been specifically mentioned in the show-cause notice dated 7th June, 2022 and therefore, the rejection of the application for claim for refund on the said ground is in total violation of the principles of natural justice - That apart, the appellant had also made a request for postponing the personal hearing by adjournment request dated 14th June, 2022, which has also not been considered. The application for refund made by the appellant has to be reconsidered in accordance with law after affording an opport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able under the CGST Act. Aggrieved by such order, the appellant has filed the present appeal. 5. As could be seen from the show-cause notice dated 7th June, 2022 in GST RFD-08, the appellant was directed to show-cause as to how the refund application was within time. The appellant submitted its reply contending that as per the order passed by the Hon ble Supreme Court, the limitation period of 90 days starts from 1st March, 2022 and the application for refund has been filed within time. Further, the appellant placed reliance on the decision of the High Court of Madras in the case of M/s. GNC Infra LL Vs. Assistant Commissioner and the decision of the High Court of Bombay in the case of Saiher Supply Chain Company Vs. UOI Writ Petition (L.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llegation that it has not shown the excess payment either in the monthly return or in the annual return and such reply shall be filed within 15 days from the date of receipt of server copy of this order. 10. On receipt of the reply, the authority is directed to fix a fresh date for personal hearing and after hearing the appellant or its authorised representative, pass fresh orders on merits and in accordance with law. So far as the contention that the refund application is time-barred is concerned, the said issue having been held in favour of the appellant/assessee, the same cannot be reopened by the authority based on this order. 11. Consequently, the connected application (I.A. No. CAN 1 of 2023) stands disposed of. 12. No costs. 13. Urge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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