2020 (10) TMI 1098

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r>WRIT PETITION NO. 10774/2020 (T/RES) - -<br>GST<br>HON'BLE MR. JUSTICE B. M. SHYAM PRASAD PETITIONER (By SRI. MOHAN MAIYA G.L., ADVOCATE) &nbsp; RESPONDENTS (By SRI. D.N. MAMATHA, ADVOCATE FOR R1, SRI. Y.D. HARSHA, AGA FOR R2 TO R4, ADVOCATES) &nbsp; O R D E R The learned Counsel for the petitioner and the learned Additional Government Advocate are heard, and perused the fourth respo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bsp; [2] xxxx xxxxx xxxx &nbsp; [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 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 rec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....plied with. The provisions of Proviso to Rule 92[3] stipulate a right to be heard; and in the present case, this right, as accepted by the learned Additional Government Advocate, is not extended to the petitioner. Therefore, the order cannot be sustained and is required to be quashed on this short ground, and the case remanded for reconsideration. &nbsp; 4. The learned Counsel for the petitione....