TaxTMI 
TaxTMI 
2021 (4) TMI 323
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....-in-Original No, dated 28-9-2019 (hereinafter called as the impugned order") passed by the Assistant Commissioner, Central Goods & Services Tax Division-F, Bharatpur (hereinafter called as the "adjudicating authority") 2. Brief facts of the case : 2.1 The appellant having GSTIN No. 08DONPK9666C2ZD has filed refund application of Rs. 1,44,072/- accumulated ITC for the period of October, 2018 to December, 2018 of Export of Goods/ Services without payment of tax under Section 54 of the CGST Act, 2017. 2.2 On scrutiny of refund claim filed by the appellant, the adjudicating authority has rejected the refund claim amounting to Rs. 1,44,027/- and passed the impugned order in the Form of RFD-06 vide C. ....
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....63L 16-11-2018 Nov., 2018 AA0811181407190 18-12-2018 Dec., 2018 AA081218936988D 26-1-2019 • that also we have filed GSTR-1 for the period Oct., 2018 to Dec., 2018 vide ARN AB081218136873W, dated 25-2-2019 showing the Export Supply under Table-6A of the said return. • that before exporting the goods, we have also filed the Form GST RFD-II i.e. letter of undertaking vide ARN AD080918000565V, dated 28-9-2018 for FY 2018-19. • that we have also submitted the following, manually vide letter dated 20-6-2019 : - Refund Application Acknowledgement with ARN Statement containing details of outward inward supply. Declaration (1 to 8) Cancelled C....
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.... Ledger) and Circular No. 59/33/2018-GST, dated 4-9-2018 (related to some clarification in regards to refund filed). • that in reply of the RFD-03 we have submitted all the document vide our letter dated 4-9-2019. Further, the Learned AC has passed the impugned order of Rejection of Refund under Form RFD-06 on dated 28-9-2019 stated "The taxpayer has filed a refund claim of Export of Goods/ Services W/O payment of Tax (Accumulated ITC) for the months of October, 2018 to December, 2018 whereas on checking the detail of common portal, there is no transaction for the given period. Therefore, the refund is rejected and re-credited in the electronic credit ledger of taxpayer as the taxpayer did not clarify the same." Which ....
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.... Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard. The above rule clearly said that in case of rejection of refund a notice in Form GST RFD-08 is to be issued and also the proviso also confirms the law of "opportunity of being heard". But the Learned AC has neither issued any notice in Form GST RFD-08 nor give any opportunity of being heard to us. The said rule also requires to communicate the order under Form-RFD-06 but they also failed to comply the same and not communicate the order till 10 months from the date of order. • that under the facts, circumstances and legal position of the case the Learned AC has erred by not providing proper opport....
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....action for the given period. Therefore, the refund is rejected and re-credited in the electronic credit ledger as the taxpayer did not clarify the same" 7. In this context, appellant submitted that in reference to their refund application Learned Asstt. Commissioner had issued (deficiency memo, GST RFD-03) for submission of additional documents which were submitted by him vide letter dated 20-7-2019. Thereafter, Learned Asstt. Commissioner has passed said impugned order of rejection of refund. The said impugned order was issued without issue of show cause notice in Form GST-08 and no opportunity of being heard was given to him which violates the principle of natural justice and against the GST laws. In their support the appellant referre....