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2019 (9) TMI 1573 - HC - GSTRefund of GST - Scheme of Budgetary Support - partial rejection of the claim of the petitioner without assigning any reason and also without affording any opportunity of hearing - principles of natural justice - HELD THAT:- It cannot be disputed that the principles of natural justice are required to be followed unless specifically barred. Rules of natural justices are not always part of the statute or the rules framed there under. Many a times they are to be read into it, considering the nature of duties to be performed. Even an administrative order which involves civil consequences must be consistent with the rules of natural justice - In the case in hand, the scheme does not bar application of the principles of natural justice. It provides that whenever application is filed, on examination thereof the competent authority shall sanction the reimbursement. Of course, there is no need to grant any opportunity of hearing, if the claim made in the application is to be accepted. However, opportunity of hearing would become necessary in case any part of the claim is sought to be rejected. Alternative remedy of appeal - HELD THAT:- The argument is contrary to the Circular No. 1068/1/2019-CX dated 10.01.2019 issued by Government of India, Ministry of Finance, Department of Revenue, which clearly provides that there is no remedy of appeal under the Scheme. This Court is not examining this issue, as such, at this stage as the aforesaid circular is not binding to the Court. Further, if there is violation of principles of natural justice, the writ can always be entertained considering the facts and circumstances of the case. The contention raised by learned counsel for the petitioner that even if the opportunity of hearing is afforded to the petitioner, the consequences will remain the same - HELD THAT:- This Court would not like to examine the factual aspects of the case with all the calculations to find out as to what extent the petitioner would be entitled to reimbursement. There is a complete procedure provided in detail with percentage to determine the amount to which an applicant may be entitled to the reimbursement. Let that matter be examined by the authority first after affording an opportunity of hearing to the petitioner. Order impugned passed by the respondent No. 2 is set aside, as far as it relates to rejection of the amount of reimbursement claimed by the petitioner with a direction to respondent No. 2 to adjudicate the claim of the petitioner after affording opportunity of hearing to the petitioner - Petition allowed.
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