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TMI Blog2024 (10) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod, the Petitioner did file a fairly detailed reply. That reply has not even been considered, and there is no justification for why no opportunity of hearing was granted to the Petitioner despite the Petitioner specifically requesting the same. All this is sufficient to hold that there was a failure of natural justice in making the order dated 7 January 2022. The appellate authority has not considered the challenge based on the failure of natural justice. Even the reasoning of the appellate authority does not align with the proposed reasons in the show cause notice. The Appellate Authority has addressed a point about which the Petitioner was never put to any notice in the show-cause notice served on the Petitioner. These are sufficient g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 15 days to reply, but surprisingly, the hearing was scheduled on the very next date, i.e., 30 December 2021. 5. Therefore, on 30 December 2021, the Petitioner appeared and sought time to file a reply. The Petitioner was granted time up to 6 January 2022 for filing the reply. The Petitioner filed a reply on 6 January 2022, in which the Petitioner specifically requested a personal hearing. 6. On 7 January 2022, the Assistant Commissioner passed an order rejecting the Petitioner s refund claim without bothering to grant the Petitioner an opportunity of hearing or even considering the Petitioner s reply. 7. We have perused the Assistant Commissioner s order dated 7 January 2022. The said order notes that the Petitioner has filed a reply to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... January 2021 (2022) (Exhibit E5 in the paper book of this Petition) and the appellate authority s order dated 30 September 2022 (Exhibit A in the paper book of this Petition). The matter is now remanded to the Assistant Commissioner to decide the Petitioner s refund claim as expeditiously as possible and, in any event, within two months from today. Given the Appellate Authority s order, the Petitioner may, if it chooses, file an additional reply within two weeks. The Assistant Commissioner must consider the Petitioner s reply to the show cause notice and the additional reply and give the Petitioner an opportunity to be heard and pass a speaking order. 11. At the outset, Ms Bharucha pointed out that the impugned order made by the appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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