2020 (10) TMI 848

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...."the impugned orders") passed by the Assistant Commissioner, Central Goods & Service Tax Division-H, Jaipur (hereinafter called as the "adjudicating authority") as  mentioned below. As common issue is involved in all these Two appeals therefore, I take up the same for decision simultaneously: S. No   Appeal No   Order  in Original No & date(lmpugned order)   Period of dispute   Order sanctioning / rejecting refund   1 2 3 4 5 1 APPL/JPR/CG ST/JP/50/XII /2020/ 227/GST/ REFUND/ FINAL/ 2018-19 DATED 07.11.2019 Appellant has filed refund claim under Section 54 of the CGS....

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....lly. Therefore, refund claim found inadmissible in terms of Para 7 of Circular No. 79/53/2018-GST dated 31.12.2018. 3.  Being aggrieved with the impugned orders, the appellant has filed these appeals on the following grounds which may be summarized as under:- • that the rejection of refund application without issue of show cause notice and deficiency memo in GST RFD-03 under CGST Act, 2017 & CGST Rules, 2017 and is against the provision of the GST Law and principle of natural justice. • that the refund rejection order dated 07.11.2019 made by the proper officer of Central Goods and Service Tax, Jaipur is wrong on facts and is bad in law and has been made arbitrarily without considering the facts of the case....

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....le 90 of the CGST Rules, 2017- Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the common portal electronically, requiring him to file a fresh refund application after rectification of such deficiencies. 8.  Further, as per first proviso to sub rule (3) of Rule 92 of CGST Rule,2017- 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 in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and af....