TMI Blog2020 (9) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... on which he cannot raise before the Appellate Authority. The grounds raised by the petitioner can be 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.16904 of 2020 - - - Dated:- 3-9-2020 - Mr. Justice Mohammad Rafiq, Mr. Justice K.R. Mohapatra For the Petitioner : Pami Rath,Jnanesh Mohanty, J.P. Beherajnanesh Mohanty, J.P. Behera ORDER Heard Mr.Jnanesh Mohanty, learned counsel for the petitioner and Mr.R.S.Chimanka, learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice providers. The petitioner-Company also pays IGST on ocean freight at applicable rate. Most of the inputs and input services that the petitioner-Company procures attract a higher rate of GST (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 12.03.2020, refund ARN receipt, letter dated 12.03.2020 enclosing relevant documents relating to refund for the period ending November, 2019 (Annexure-1 series). On receipt of such application, the Assistant Commissioner, CGST and Central Excise, Cuttack-II Division, Cuttack (OP No.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The statement made by Mr.Chimanka, learned Standing Counsel for CGST and Central Excise is not disputed by the learned counsel for the petitioner4 Company. He, however, submits that since the 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 ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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