TMI Blog2023 (3) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... is not in disputed that the petitioner was granted time to appear before the Competent authority but due to COVID 19 situation in the country, he could not appear and prayed that the petitioner be allowed to attend the personal hearing through Video Conferencing. The respondents have admitted this fact that petitioner did not appear when the final order was passed. As per Rule 92 (3) of CGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner : Mr. Sandeep Gilana, Advocate with Mr. Tushar Sharma, Advocate For the Respondent : Mr. Alankrit Bhardwaj, Sr. Panel counsel. Ritu Bahri, J. (Oral) Petitioner-Company has approached this Court seeking quashing of orders bearing number ZT0605210112439 and ZS0605210137340 (P-2). Learned counsel for the petitioner states that with respect to the decision on the refund applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passing the final order, the petitioner should have been heard, in view of Rule 92 (3) of CGST Rules, 2017 On notice of the petition, a short reply by way of affidavit of P.R. Lakra, Commissioner of CGST, Commissionerate, Gurugram Haryana has been filed on behalf of the respondents on 04.07.2022 and in para it has been stated that the petitioner was granted personal hearing on 30.04.2021 at 3.3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct that petitioner did not appear when the final order was passed. Reference at this stage can be made to Rule 92 (3) of CGST Rules, 2017 which reads as under:- Rule 92 (3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bound to give opportunity of hearing to the petitioner before passing impugned order (P-2 colly). The respondents are justifying their order on the sole ground that the petitioner did not appear. Keeping in view the above rule, the present petition is allowed and orders bearing number ZT0605210112439 and ZS0605210137340 (P-2 colly) are set aside. The matter is remanded back to respondent No. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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