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RONGON MUKHOPADHYAY, DEEPAK ROSHAN
ESL Steel Limited (earlier known as Electrosteel Steels Limited, through its General Manager (Finance) Sanjive Kumar Singh – Appellant
Versus
Principal Commissioner, Central Goods and Service Tax & Central Excise, Dist. -Ranchi – Respondent
JUDGMENT :
(Deepak Roshan J.) :
Heard learned counsel for the parties.
2. The instant writ application has been preferred by the petitioner for the following reliefs:
(ii) For quashing and setting aside the Order-in-Original dated 31.07.2020 (Annexure-6) passed by the Respondent No. 3, whereby the said Adjudicating Authority without considering the show-cause reply dated 31.07.2020 (Annexure-5) filed by the petitioner, issued a rejection order in Form GST RFD-06 dated 31st July, 2020 rejecting the petitioner's claim of Rs. 1,93,21,127/- pertaining to cess paid on inputs used in making exports supplies, on the ground that PH scheduled on 30.07.2020 in this case was not attended and no documents uploaded/submitted to clarify/resolve the discrepancies pointed in the SCN uploaded dated 15.07.2020 in Form RFD-08 (Annexure-3).
(iii) For a direction upon the concerned respondents to pass a fresh order-in-original allowing the petitioner's claim of refund of Rs. 1,93,21,127/; pertaining to ces
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 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.
Procedural violations in tax adjudication require rectification to uphold the rights to refunds and interests, emphasizing the need for jurisdiction and fair hearing in administrative processes.
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....
The court established that tax authorities must provide clear reasons for rejecting refund claims to comply with natural justice principles.
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