TMI Blog2023 (7) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... 30th September 2020, certainly it could not be expected that the Petitioner could immediately reply to the same. Thus, the reason as furnished for extension of time to file a reply to the show cause notice by the Petitioner on account of pandemic was a sufficient reason. The Respondent No. 2, in these circumstances, ought to have given a reasonable time for the Petitioner to file its reply, however, Respondent No. 2 gave only three days to file the reply, which cannot be termed on the facts of the present case any reasonable time or an adequate opportunity of a hearing - This application of the Petitioner has not been rejected by Respondent No. 2 and, therefore, Respondent No. 2 cannot be said to have given adequate opportunity of hearing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a show cause notice in Form RFD-08 pointing out defects/deficiency in the refund application of the Petitioner and to show cause why the refund should not be rejected. The said notice was made returnable on 15th October 2020. (iii) On 14th October 2020, vide letter dated 15th October 2020, the Petitioner requested Respondent No. 2 for extension of time to file reply to the show cause notice which was scheduled for hearing on 15th October 2020. The reasons given in the said letter for extension of time was on account of pandemic and the refund period being old, Petitioner was in the process of fling a reply which would take sometime. Respondent No. 2 granted extension of only three days as against the request of the Petitioner for two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of hearing was given to the Petitioner vide show cause notice dated 30th September 2020 and furthermore, an extension of three days was given on an application made by the Petitioner, so as to enable the Petitioner to reply to the show cause notice. It is, therefore, contended that as an adequate opportunity of a hearing was given to the Petitioner, the grievance of the Petitioner is unsustainable. 6. In our view, in the facts and circumstances of the case, Respondent No. 2 was not justified in passing an order rejecting the refund on the ground that the Petitioner has not replied to the show cause notice. The Petitioner on 14th October 2020, requested for two weeks time so as to enable it to prepare a comprehensive reply to the show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jecting the application of the Petitioner for refund of Rs. 69,96,170/-. For such reasons, the impugned order is required to be set aside on account of violation of principle of natural justice. We, therefore, order as under:- (a) Order dated 20th October 2020 rejecting the refund application of the Petitioner is set aside; (b) Respondent No. 2 shall issue a fresh show cause notice to the Petitioner within a period of two weeks from today; (c) The Petitioner to file its reply to the show cause notice within a period of two weeks from the date of intimation of the show cause notice referred to in (b) above; (d) Respondent No. 2 to consider the reply of the Petitioner and pass a fresh speaking order within a period of fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
