2022 (1) TMI 548

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....e GST legislation. The petitioner opted for the option under Sub-section 3(a) of Section 16 of the Integrated Goods and Service Tax Act, 2017 ('the IGST Act'). The petitioner exports its services under bond or letter of undertaking without payment of integrated tax and claims refund of unutilised input tax credit. 2. Application for refund of unutilised input tax credit was preferred by the petitioner on 27.01.2021 aggregating to Rs. 2,84,04,175/- for the period February, 2019 to March, 2020. This was assigned to the Deputy Commissioner, Sales Tax Circle- 2, Ahmedabad. The petitioner also substantiated its claim with necessary documents as sought by the authority, the physical copies of Foreign Inward Remittance Certificates ('the FIRCs'....

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....at on 11/13.05.2021, the newly appointed officer, without availing any opportunity of hearing passed an order on 11/13.05.2021 rejecting the entire claim of refund amounting to Rs. 2,84,04,175/-. 4.3 On 23.06.2021 the petitioner had attempted to point out the apparent mistake committed in passing the order impugned and sought rectification of the same. However, no response has been received from the respondent. 4.4 Therefore,on 12.08.2021 considering the stringent provisions of limitation for filing an appeal as provided under Section 107 of the Central Goods and Services Act, 2017 and not being conversant with the decision of the Apex Court and the High Court, the petitioner preferred the appeal in Form GST APL 01 before the Appellat....

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.... operation and implementation of the order dated May 11/13, 2021 passed by the respondent herein at Annexure D hereto and directing the respondent to grant to the petitioner the refund to the tune of Rs. 2,47,18,280/- in respect of unutilized ITC on export of services for the period of February 2019 to March 2020, pending the fresh adjudication of the show cause notice dated March 16/18, 2021 at Annexure B hereto which is limited to the balance amount of Rs. 36,85,893/-. D. Ex parte ad interim relief in terms of prayer C hereinabove be granted. E. Such other and further reliefs as deemed just and expedient be granted. 2. The main grievance on the part of the petitioner is that the show cause notice had been issued....

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....amount of Rs. 36,85,893/- by no stage of imagination the entire sum could be covered. 9. Learned AGP, Mr.Kathiriya has no answer for this. He is also aware that the petitioner had chosen the rectification of the order, once, it was disclosed that the order had been passed without availing any opportunity of hearing to the petitioner and that too, rejecting the total amount of refund claim without restricting to the amount of show cause notice. 10. Thus, on due consideration of the oral submissions, material placed on the record and also bearing in mind the settled position of law, this Court is of the opinion that the order impugned needs to be quashed and the matter should be remitted by the officer concerned from the stage where he ....