9911796707
TMI Blog2024 (4) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... t Serial No. 66(a) read with Paragraph 2(y) of the Notification No. 12/2017-Central Tax (Rate) as well as the corresponding notifications issued under the Delhi Goods and Services Tax Act, 2017 - submissions of petitioner not considered - violation of principles of natural justice - HELD THAT:- It is stated by the petitioner that the impugned refund rejection order dated 30.06.2022 was decided wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he present petition impugning the Refund Rejection Orders dated 30.06.2022 and 28.10.2022 (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 refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of tax paid for the services provided by the petitioner by way of conducting examinations including entrance examinations. These services included conducting National Eligibility-cum-Entrance 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 B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 30.06.2022 with the following reasons: Whereas, the taxpayer has claimed the refund referring ..... X X X X Extracts X X X X X X X X Extracts X X X X
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