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TMI Blog2024 (12) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the law in that regard. In this case, there is no record of such deficiency memo or notice in terms of GST RFD-03 being issued to the petitioner. Though prima facie GST RFD-03 may not have been issued to the petitioner, even the petitioner failed to avail of the opportunity granted to the petitioner to raise such contentions in response to the show cause notice. Merely seeking adjournments and then contending that adjournment applications were not responded to or decided one way or the other is not grounds to complain about any failure of natural justice. In this case, the petitioner must accept the blame for not responding to the show cause notice within the time granted and raising the contentions which have now been raised after the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of refiling the appeal after clearing the shortcoming. Mr. Shroff relies on the decision of this Court in M/s Knowledge Capital Services Private Limited Vs. Union of India and Ors. Writ Petition No. 61 of 2023 decided on 29 March 2023 , in which, it is provided that in case of deficiencies in the refund application, a deficiency memo in form GST RFD-03 is required to be issued, and the applicant can then exercise the option of withdrawing such application and filing a fresh application after clearing the deficiencies. He submits that since this was not done in the present case, the impugned order must be set aside, and directions similar to those issued in paragraph 19 of the M/s Knowledge Capital Services Private Limited (supra) must be is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been levied on the transactions of supply of infrastructure support services to Google Singapore as the place of supply has been determined to be located in Mumbai i.e. Maharashtra? 3. Why the supply of making available the immovable property to Google Singapore should not be taxed as the place of supply for supply of services related to immovable property is the location of the immovable property which is in Mumbai? 4. Why your claim for refund should not be rejected as the refund has been claimed of accumulated ITC on account of Zero Rated Supply and the said supply has not been found to be qualified for being termed as Zero Rated Supply of Services ? 5. Why your claim for refund should not be rejected as there is no money realizati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order. 10. The interest of justice in such a situation would require the petitioner to pay costs of Rs. 2,00,000/- within 4 weeks from today to the 2nd respondent. Subject to depositing such costs within 4 weeks from today, given the peculiar circumstances and the fact that no GST RFD-03 was issued to the petitioner, we set aside the impugned order dated 30 April 2024 and restore the petitioner s refund application made in form GST RFD-01 to the file. 11. Upon such restoration, 2nd respondent will process the petitioner s application in terms of law and decide whether the petitioner is entitled to refund on its own merits. If there are any deficiencies in the petitioner s application, the petitioner must be intimated under form G ..... X X X X Extracts X X X X X X X X Extracts X X X X
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