TMI Blog2021 (4) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... at no application for refund shall be rejected without giving the applicant an opportunity of being heard - the adjudicating authority while rejecting the refund claims of the appellant neither deficiency memo in Form GST RFD-03 nor show cause notice in Form RFD-08 has been issued and also any relevant provisions of law/rules for rejection of their refund claims has been discussed. It is also found that non-passing of speaking order indeed amount to denial of natural justice. Before passing of order atleast deficiency memo and show cause notice and at least speaking order should have been passed by giving proper opportunity of personal hearing in the matter to the appellant and detailing factors leading to rejection of refund claims. Suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s vide ARN No.AA081117612236F and ARN No.AA08127876853N both dated 23.11.2018 for the period November-2017 and December-2017 under Section 54 of CGST Act, 2017. 2.2 On examination of refund applications, the adjudicating authority has observed that however, the appellant physically not submitted the supporting documents in spite of requests and reminders. As per Telephonic conversation with the assessee he was requested to submit the records, still no records have been submitted by them. I hereby reject refund filed by the appellant as they have not submitted the supporting documents in respect of the refunds filed under Rule 92(3) of CGST Rules, 2017 and Circular No.79/53/2018- GST dated 31.12.2018. Accordingly, the adjudicating autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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. Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard . In the instant case the proper authority has not followed the due procedure. Before rejecting the claim of refund neither notice to show cause was issued nor opportunity of personal hearing was granted. Thus, the adjudicating authority had travelled beyond the legal procedure and violated the basic principles of natural justice. 3. Rejection order is not speaking and is based on unrealistic information. The order dated 13.12.2019 is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave not been followed. In view of above, he requested for early decision. 6. I have gone through the facts of the case and the written submissions made by the appellant in their appeal memo as well as also oral submission at the time of personal hearing and accordingly I proceeded for deciding the appeal. 7. I find that the adjudicating Authority has rejected the refund claims of the appellant which was filed on account of export of goods/services without payment of tax (accumulated ITC). The Adjudicating Authority has stated the following reason in RFD-06. that however, the appellant physically not submitted the supporting documents in spite of requests and reminders. As per Telephonic conversation with the assessee he was reque ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fifteen days of the receipt of such notice. I also find that as per SECTION 75 of the CGST Act,2017. General provisions relating to determination of tax. - (1) . (2) . (3) . (4) An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. (5) The proper officer shall, if sufficient cause is shown by the person chargeable with tax, grant time to the said person and adjourn the hearing for reasons to be recorded in writing : Provided that no such adjournment shall be granted for more than three times to a person during the proceedings. 9. On perusal of records, I find force in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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