9911796707
TMI Blog2024 (5) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... vice Tax Act, 2017 - rejection of refund without assigning any reason - HELD THAT:- It appears that impugned order of rejection of refund is passed without assigning any reason also. In such circumstances, the impugned order dated 01.12.2023 passed in Form-GST-RFD-06 under Rule 92(1), 92(3), 92(4), 92(5), 92(7), 92(5), 92(6) read with Sections 73 and 74 of the Gujarat Goods and Service Tax Act, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of India. The short controversy raised in this petition is that the respondent authority has not granted an opportunity of hearing to the petitioner as per provisions of Section 75(4) of the Central Goods and Service Tax Act, 2017 ( CGST Act , for short) while passing the order dated 01.12.2023 in Form-GST-RFD-06. 2. On perusal of the impugned order passed under Section 74 of GST Act , it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt) is hereby quashed and set aside and the matter is remanded back to the Respondent No.2 for passing fresh order after de novo adjudication after giving opportunity of hearing and after assigning reasons for passing the order in accordance with law. The Respondent authority is, therefore, directed to comply with the Rule 92(3) of the Gujarat Goods and Services Tax Rules ( the GST Rules , for sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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