TMI Blog2020 (9) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... considered by the Appellate Authority in exercise of power under Section 107 of the Act. This Court without interfering with the impugned order under Annexure-5, disposes of this writ petition granting liberty to the petitioner-Company to assail the legality and validity of Annexure-5 under Section 107 of the Act - Petition disposed off. - W.P.(C) No.16903 of 2020 - - - Dated:- 3-9-2020 - Mohammad Rafiq Chief Justice And K. R. Mohapatra Judge ORDER Heard Mr.Jnanesh Mohanty, learned counsel for the petitioner and Mr.R.S.Chimanka, learned Senior Standing Counsel for CGST Central Excise through Video Conferencing mode. 2. The petitioner-Company in this writ petition prays for a direction to set aside the order passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST (18%) than the rate of GST applicable on the outward supplies (5%). In that view of the matter, the petitioner is entitled to the refund of unutilized ITC accumulated on account of inverted duty structure. Accordingly, the petitioner-Company submitted an application on 18.03.2020, refund ARN receipt, letter dated 18.03.2020 enclosing relevant documents relating to refund for the period ending December, 2019 (Annexure-1 series). On receipt of such application, the Assistant Commissioner, CGST and Central Excise, Cuttack-II Division, Cuttack (OP No.1) issued show-cause notice to the petitioner-Company in Form-GST-RFD-01 dated 18.03.2020 (Annexure-2) in terms of Rule-92 (3) of the CGST Rules proposing rejection of refund claimed by the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order is a cryptic and non-speaking one and was passed without giving opportunity of hearing to the petitioner, the same is void ab initio. The opposite party No.1 is required to adjudicate upon Annexure-1 afresh by passing a reasoned order giving reasonable opportunity of hearing to the petitioner. 6. Taking into consideration the submissions made by learned counsel for the parties, we are of the considered opinion that since an efficacious statutory remedy is available to the petitioner to assail the legality and validity of the order passed under Annexure-5, this Court should be slow in entertaining the writ petition at this stage. The petitioner has also not made out any ground for interference with the order under Annexure- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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