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TMI Blog2022 (1) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... for the option under Sub-section 3(a) of Section 16 of the Integrated Goods and Service Tax Act, 2017 ('the IGST Act'). The petitioner exports its services under bond or letter of undertaking without payment of integrated tax and claims refund of unutilised input tax credit. 2. Application for refund of unutilised input tax credit was preferred by the petitioner on 27.01.2021 aggregating to Rs. 2,84,04,175/- for the period February, 2019 to March, 2020. This was assigned to the Deputy Commissioner, Sales Tax Circle- 2, Ahmedabad. The petitioner also substantiated its claim with necessary documents as sought by the authority, the physical copies of Foreign Inward Remittance Certificates ('the FIRCs' hereinafter) for the payments received d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without availing any opportunity of hearing passed an order on 11/13.05.2021 rejecting the entire claim of refund amounting to Rs. 2,84,04,175/-. 4.3 On 23.06.2021 the petitioner had attempted to point out the apparent mistake committed in passing the order impugned and sought rectification of the same. However, no response has been received from the respondent. 4.4 Therefore,on 12.08.2021 considering the stringent provisions of limitation for filing an appeal as provided under Section 107 of the Central Goods and Services Act, 2017 and not being conversant with the decision of the Apex Court and the High Court, the petitioner preferred the appeal in Form GST APL 01 before the Appellate Authority challenging the order, however, the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein at Annexure D hereto and directing the respondent to grant to the petitioner the refund to the tune of Rs. 2,47,18,280/- in respect of unutilized ITC on export of services for the period of February 2019 to March 2020, pending the fresh adjudication of the show cause notice dated March 16/18, 2021 at Annexure B hereto which is limited to the balance amount of Rs. 36,85,893/-. D. Ex parte ad interim relief in terms of prayer C hereinabove be granted. E. Such other and further reliefs as deemed just and expedient be granted. 2. The main grievance on the part of the petitioner is that the show cause notice had been issued in relation to the disputed refund claim of Rs. 36,85,890/-. The proposed rejection of refund application was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He is also aware that the petitioner had chosen the rectification of the order, once, it was disclosed that the order had been passed without availing any opportunity of hearing to the petitioner and that too, rejecting the total amount of refund claim without restricting to the amount of show cause notice. 10. Thus, on due consideration of the oral submissions, material placed on the record and also bearing in mind the settled position of law, this Court is of the opinion that the order impugned needs to be quashed and the matter should be remitted by the officer concerned from the stage where he has not followed the principle of natural justice for the following reasons. 11. It is quite obvious and barely there arises any need for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice itself. 13.1. From the foregoing discussion, We deem it appropriate to quash and set aside the order and direct the respondent authority to avail an opportunity to the petitioner in relation to the show cause notice dated 16/18.03.2021 to schedule a day for hearing and if the physical hearing is not permitted, the authority concerned shall virtually hear the petitioner and decide the matter in accordance with law bearing in mind the basic requirement. 14. We have chosen not to enter into the merit any further. However, the officer concerned cannot overlook the law which is well settled. The petition is accordingly allowed quashing and setting aside rejection order of refund dated 11/13.05.2021 passed by the respondent authority. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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