9911796707
TMI Blog2024 (10) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... er that the impugned refund rejection order was decided without considering the submissions of the petitioner and without granting it any opportunity of personal hearing - violation of principles of natural justice - HELD THAT:- The present petition is amongst a batch of petitions that were heard together [being W.P.(C) No.1298/2023, W.P.(C) No.1299/2023 and W.P.(C) No.1300/2023] and W.P.(C) No.12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction Orders dated 01.07.2022 and 26.10.2022 (hereafter the impugned orders) whereby, the petitioner s application for refund of Goods and Services Tax (GST) filed under Section 54 of the Central Goods and Services Tax Act, 2017 (hereafter CGST Act) was rejected. 2. The petitioner claims that directions be issued to the respondents to sanction the refund of GST paid in respect of the Financial Yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce examinations. These services included conducting National Entrance-cum-Eligibility Test (NEET) and examination services (excluding thesis fee, caution money, training charges and other miscellaneous charges) provided for Diplomate of National Board (DNB) and Fellow of National Board (FNB) courses. It is stated that the petitioner did not claim refund for DNB course fee, service of conducting s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner was called upon to furnish a reply to the SCN till 02.06.2022 and was also afforded a personal hearing by respondent no.6, however no date of such personal hearing was mentioned in the SCN. The petitioner replied to the SCN on 02.06.2022 and stated its reasons for depositing payment in FORM GST DRC-03. 7. The refund was rejected by the impugned rejection order dated 01.07.2022 in FOR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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