Home Case Index All Cases GST GST + Commissioner GST - 2021 (4) TMI Commissioner This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (4) TMI 471 - Commissioner - GSTRejection of refund claim - rejection on the ground that appellant did not submit any explanation regarding mismatch in ITC - opportunity of hearing provided to the Appellant - HELD THAT:- Before passing the said order adjudicating authority had issued show cause notice in Form RFD-08, dated 8-4-2020 reason stated therein that it appears refund application is liable to be rejected on account of mismatch of ITC amount ₹ 6,04,638/- and it was directed to appellant to furnish a reply to this notice within 15 days from the date of service of this notice and also directed to appear before adjudicating authority on 23-4-2000. The appellant has taken the main plea in their ground of appeal that adjudicating authority has rejected the refund claim without providing the opportunity of personal hearing in the instant matter and thus has violated the principle of natural justice. Moreover, the appellant has emphasized the various reasons for mismatch of ITC between GSTR-3B and GSTR-2A and stated that he is entitled for the refund of ₹ 6,04,638/- in terms of Circular No. 139/09/2020-GST, dated 10-6-2020, which has not been considered by the adjudicating authority - the appellant did not get the proper opportunity to submit their reply/submission in their contention before the adjudicating authority. The reason of non-submission of reply and not appearing for personal hearing before the adjudicating authority is acceptable in terms of Notification No. 35/2020-Central Tax, dated 3-4-2020. As per the notification the time limit for filing of reply by taxpayers was extended upto 30-8-2020 due to COVID-19 spread - An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. The adjudicating authority while rejecting the refund claim of the appellant neither considered their request nor their first request for seeking adjournment of personal hearing due to COVID-19 lockdown in terms of Notification No. 35/2020-Central Tax, dated 3-4-2020 - the passing of non-speaking order indeed amount to denial of natural justice - case remanded back to the adjudicating authority for decide the case afresh by following the principle of natural justice and for passing the speaking order - appeal allowed by way of remand.
|