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2022 (4) TMI 296 - DELHI HIGH COURTRefund of amount including CGST, SGST and cess - non-grant of personal hearing to the petitioner - applicability of proviso to sub-rule 3 of Rule 92 of the Central Goods and Service Tax Rules, 2017 - HELD THAT:- The respondent has been unable to discharge the onus, as to whether the hearing in the matter was fixed on 29.12.2020 - Since the respondent was mandatorily required to grant reasonable opportunity to the petitioner before rejecting its application for refund, there has been, as contended by Mr Jain, a breach of the principles of natural justice. Furthermore, the order of rejection i.e., the impugned order has given no reasons as to why refund sought by the petitioner was neither admissible nor payable. Mr Jain is right that the only ground given was that the supplier of the petitioner was reported as “risky”, which, to our minds, does not convey much - Upon a show cause notice being issued by the respondent, which is, dated 22.12.2020, the petitioner filed its reply on 23.12.2020, with due alacrity, even though the timeframe given was 7 days, which was, concededly, less than what is required to be granted under sub-rule 3 of Rule 92. The respondent shall hear the petitioner in support of its refund application, before passing a fresh order with regard to the same - respondent will pass a speaking order and a copy of the same will be furnished to the petitioner - petition disposed off.
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