TaxTMI 
TaxTMI 
2021 (3) TMI 61
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....t W.P.No.13633/2020 relates to rejection of refund order as regards October, 2018; W.P.No.12555/2020 relates to rejection of refund orders for the months of April, 2018 to September, 2018; W.P.No.3384/2021 relates to rejection of refund orders for the months of November, 2018 and December, 2018 and noticing that the rejection of refund orders relates to the same assessee and the similar contentions are advanced as regards to setting aside of the impugned orders, all the writ petitions are taken up together and disposed off by this common order. 2.Petitioner submits that he is the registered supplier under the Goods and Service Tax Regime and is involved in export of service. It is further submitted that the petitioner had paid IGST, but in....
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....s was made available to make out his reply, impugned orders came to be passed rejecting the refund applications as per the orders at Annexures-A1 to A3 dated 18.09.2020 and orders dated 01.10.2020 at Annexures-A4 to A6. 5. Accordingly, it is submitted that the order at Annexure-A for the month of October, 2018 in W.P.No.13633/2020 and the orders at Annexures - A1 to A6 for the period from April, 2018 to September, 2018 in W.P.No.12555/2020 are in violation of the principles of natural justice as the entitlement of the petitioner to avail of the time period of 15 days to make out a detailed reply on merits and the request for personal hearing has been denied. 6. In light of the admitted position that the orders have been passed within a pe....
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....2018. It is submitted that a detailed reply was made out to the show cause notices issued. However, it is submitted that despite the request of the petitioner to fix the date as 14.01.2021, rejection order came to be passed as per the orders at Annexures-A and A1 both dated 21.01.2021. Accordingly, it is submitted that his request for affording personal hearing on 14.01.2021 has not been considered and impugned orders have been passed. 9. Learned counsel for the Revenue, however, would contend that the personal hearing was fixed originally on 12.01.2021 and the petitioner ought to have availed of that opportunity and accordingly, the authority cannot be found to be in default as the impugned orders have considered in detail the submissions....