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2023 (3) TMI 1061 - HC - GSTPrinciples of natural justice (audi alterem partem) - petitioner was never given personal hearing before passing the final order - refund claim in accordance to the provisions of Section 54 of CGST Act, 2017 and CGST Rules, 2017 - HELD THAT:- In the present case, it is not in disputed that the petitioner was granted time to appear before the Competent authority but due to COVID 19 situation in the country, he could not appear and prayed that the petitioner be allowed to attend the personal hearing through Video Conferencing. The respondents have admitted this fact that petitioner did not appear when the final order was passed. As per Rule 92 (3) of CGST Rules, 2017, the provision is very clear that any application for refund shall not be rejected without giving the applicant an opportunity of being heard. The rule is mandatory and the department is bound to give opportunity of hearing to the petitioner before passing impugned order (P-2 colly). The respondents are justifying their order on the sole ground that the petitioner did not appear. The matter is remanded back to respondent No. 2 to pass fresh order on the refund applications of the petitioner after giving opportunity of hearing to the petitioner, in view of Rule 92 (3) of CGST Rules, 2017 - petition allowed by way of remand.
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