TaxTMI 
TaxTMI 
2022 (2) TMI 999
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....allenging the respective orders passed by the second respondent, under which, the refund application either has been rejected or partly rejected. 2. Since the facts are similar to each of case, for the sake of convenience, the facts relates to W.P.No.24731 of 2021 is traversed herein. 3. The petitioner's company was registered with GST Department and is allotted to the Central Government for administrative control. The petitioner claimed to have regularly filed the Returns. 4. In respect of claim of Input Tax Credit, the petitioner in each of the case made a refund claim to the Revenue. 5. The application submitted under Section 54 of the Goods and Service Tax Act, for refund, having been considered, was decided and disposed of thro....
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....g, 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 after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed: Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard." 8. Since th....
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.... 12. Now, belatedly after two years, these writ petitions have been filed before this Court invoking the extraordinary jurisdiction under Article 226 of the Constitution. 13. The learned Senior Standing Counsel would contend that, it is a settled proposition, even in respect of the alleged ground of violation of principles of natural justice, if at all the litigant wants to invoke the extraordinary jurisdiction of this Court under Article 226, he must satisfy the Court as to why he has not come to this Court within a reasonable time. 14. In this case, since two years and more the petitioner has been in long slumber and all of a sudden, he approached this Court by invoking the extraordinary jurisdiction and filing these writ petitions bel....
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.... there is no whisper to show that, there has been a chance of giving any show cause notice or notice or opportunity to the petitioner as contemplated under sub-rule (3) of Rule 92 of the said Rules. 20. Moreover, if we look at the impugned order for instance in the first case which facts were dealt with in the earlier paras that, the inadmissible amount of a sum of Rs. 58,233/- has been quoted, where, absolutely no reason has been given by the respondents as to why such amount has been not admitted. Only in order to avoid these kind of orders, the rule contemplates to give an opportunity to the applicant before passing an order to reject or accept. When that being so, in these cases, since there has been no notice issued to the petitioner ....