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2021 (8) TMI 50 - Commissioner - GSTRefund claim - duty paid on supply of goods to SEZ units - rejection of refund on the ground that there is no payment of tax in Govt. Account, the refund of tax related to supply of Goods to SEZ Units - opportunity of personal hearing - principles of natural justice - HELD THAT:- Opportunity of personal hearing has been given but the appellant did not attend the same. The impugned orders have been passed against N/N. 35/2020-Central Tax, dated 3-4-2020 issued by the Government by virtue of which the time limit for completion or compliance of any action including filing of any appeal, reply or application or furnishing of any report by any person which falls during the period from 20th March, 2020 to 29th June, 2020 had been extended till 30th June, 2020. The said time limit has further been extended till 30-8-2020 by virtue of N/N. 55/2020-Central Tax. Further, he also stated that no notice of hearing has ever been received by them either through post/courier or on GST portal. No other opportunity of hearing was ever granted. Copies of Show Cause Notices were reflected on the portal but could not be downloaded/retrieved. Due to the said facts no proper opportunity to present the submissions has been given which violate the principle of natural justice and against the GST laws. There are force in the appellant's plea that the said impugned orders were passed without being heard to him. Further, the period involved in the instant cases are covered under the N/N. 35/2020-Central Tax, dated 3-4-2020. Further, amended N/N. 55/2020, dated 27-6-2020 by which time period has been extended for filing of reply upto 30-8-2020. Further, it is also provided in Rule 92(3) of CGST Rules, 2017 that no application for refund shall be rejected without giving the applicant an opportunity of being heard. Matter remanded back to the Adjudicating Authority for providing the proper opportunity of being heard to the appellant and pass the reason/speaking order - appeal allowed by way of remand.
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