TMI Blog2020 (10) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... ods and Services Tax Act, 2017 - allegation that the impugned order is without the opportunity of being heard as contemplated under the proviso to Rule 92[3] of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- There is no dispute that the proviso contemplates right of hearing and this hearing has not been extended to the petitioner. It is settled law that the procedural safeguards hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SRI. Y.D. HARSHA, AGA FOR R2 TO R4, ADVOCATES) O R D E R The learned Counsel for the petitioner and the learned Additional Government Advocate are heard, and perused the fourth respondent s impugned order dated 13.05.2020 in Form No.GST-RFD-06. 2. There is no dispute that the impugned order is an appealable order under section 107 of the Central Goods and Services Tax Act, 2017 [for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electroni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained and is required to be quashed on this short ground, and the case remanded for reconsideration. 4. The learned Counsel for the petitioner submits that the petitioner s anxiety is that the fourth respondent who has passed the impugned order would be predetermined and merely reiterate the reasons assigned in the impugned order rendering compliance with the right of hearing contemplated und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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