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M. S. SONAK, JITENDRA JAIN
Credit Agricole CIB Services Private Limited – Appellant
Versus
Union of India – Respondent
JUDGMENT :
1. Heard learned counsel for the parties.
2. Rule. The rule is made returnable immediately at the request of and with the consent of the learned Counsel for the parties.
3. This petition challenges the refund rejection orders uploaded to the department’s website on 25 April 2024.
4. The Petitioner applied for a refund via applications dated 25 April 2024. On 3 April 2024, the Petitioner was given a show-cause notice to show cause why these refund applications should not be rejected. These show-cause notices gave the Petitioner 15 days to furnish their reply. This was in terms of Rule 92(3) of the CGST Rules, 2017.
5. The Petitioner filed its reply on 16 April 2024 which was uploaded on the department’s website on 17 April 2024.
6. The impugned refund rejection orders were uploaded on 25 April 2024. The orders do not refer to any personal hearing in terms of Rule 92(3) of the CGST Rules, 2017.
7. However, Mr. Ochani, learned counsel for the Respondents, submits that the Petitioner was given a personal hearing on 8 April 2024. In this regard, he produced a screenshot of FORM-GST-RFD-01.
8. Rule 92(3) of the CGST Rules, 2017 read as follows:-
(3) Where
The court held that refund rejection orders must comply with Rule 92(3) of the CGST Rules, ensuring a reasonable opportunity for the applicant to be heard.
The rejection of a refund claim without a hearing violates principles of natural justice, necessitating remand for proper proceedings.
The rejection of refund claims without providing an opportunity of being heard was a violation of the proviso to sub-rule (3) of rule 92 of the CGST Rules and the principles of natural justice, rende....
The court established that tax authorities must provide clear reasons for rejecting refund claims to comply with natural justice principles.
The rejection of a refund claim without affording the claimant an opportunity of being heard violates the principles of natural justice and the provisions of the Central Goods and Service Tax Act, 20....
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