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TMI Blog2024 (5) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... tailed in para 2 of the writ petition. It is also a fact stated in the petition that before completion of the construction, booking of the flats was cancelled due to a casualty. 4. According to the petitioner, it was entitled to refund of GST paid by it, on account of supply having not been completed due to cancellation of the agreement. An application for refund was submitted on 07.12.2022 claiming refund of GST paid for the months of October, 2020; December, 2020; March, 2021; June, 2021; September, 2021 & December, 2021. 5. It appears that the authority was not satisfied with the claim of the petitioner, therefore, a notice in Form GST-RFD-08 was issued to the petitioner. The petitioner submitted reply to show cause notice in Form GST-RFD-09. Thereafter, impugned orders in respect of different period (as stated in Para 4 above) came to be passed, which are under challenge in this petition. 6. Learned counsel for the petitioner would submit that principles of natural justice have been incorporated in statutory scheme engrafted in Rule 92 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as "the Rules of 2017"), which mandatorily require the competent a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y for an order in its favour. 9. The scheme with regard to claim of refund is provided under Section 54 of the Act of 2017. In exercise of powers conferred under the Act of 2017, the Rules known as Central Goods and Services Tax Rules, 2017 have also been framed to carry out purposes of the Act of 2017. Chapter X of the Rules of 2017 makes exhaustive provisions regulating the procedure to be followed in the matter of consideration of application for refund. 10. Among other provisions, Rule 92(3) of the Rules of 2017 deals with procedure to be adopted by the officer when he is satisfied that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant. The said provision being relevant for decision making in the present case is extracted hereinbelow for ready reference:- "92. Order sanctioning refund.- (1) xxxxx (1A) xxxxxx (2) xxxxxx (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 FOR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er has to be passed after consideration of the reply. 12. Now we look into the notices which have been given to the petitioner (six in number). All notices contain identical disclosure insofar as reasons for proposed rejection of application are concerned, which is as under:- "In the refund application you mention reason of refund excess of payment of tax. According to Section 54 of RGST/CGST Act 2017 you are not fall in this category. Tax payer who can claim category, tax payer who can claim the refund of accumulated ITC." In our considered view, that is no reason at all. The reason assigned, if we may say so, is as vague as it could be. It appears that authority only completed an empty formality. It did not disclose for what reasons the authority formed a tentative satisfaction to reject the claim for refund. The reason as disclosed, if we may say so, is mechanical and discloses nothing. 13. It appears that the petitioner-assessee, speculating as to what could possibly be the reason for rejection, submitted its reply. 14. The impugned orders passed by the authority in all the cases for the first time disclosed the reason why the authority was not satisfied that any refund i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment के क्रम में करदाता द्वारा ग्राहक को कर राशि रू. 961062/- को कम किया जाकर केवल राशि रू राशि रू 7688938/-का भुगतान किया गया है | इस प्रकार करदाता द्वारा कर का बोझ (burden of tax) ग्राहक पर स्थान्तरित (incidence of tax) किया गया है | जीएसटी कर अधिनियम 2017 के रिफ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 69;ल कर राशि रू. 961062/- नहीं लौटायी गई है जो करदाता द्वारा प्रस्तुत दस्तावेजो में स्पष्ट अंकित है | अतः करदाता द्वारा प्रस्तुत रिफंड धारा 54 (8) (e) of RGST/CGST ACT 2017 के तहत देय नहीं होने के कारण करदाता द्वारा प्रस्तुत रिफंड आवेदन पत्र RFD-01, AR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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