TaxTMI 
TaxTMI 
2022 (4) TMI 296
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....passed by the Assistant Commissioner Central GST, Delhi South; b) direct the respondent to grant refund of Rs. 98,54,248/- claimed under CGST, SGST & Cess for the period September, 2020; c) direct the respondent to grant interest in terms of Section 56 under CGTST/SGST; 2. Notice in this writ petition was issued on 30.09.2021, whereupon the respondent has filed a counter-affidavit in the matter, followed by a rejoinder being lodged by the petitioner. 2.1. The grievance that the petitioner articulated on the very first day of hearing i.e., 30.09.2021 was that, even though the proviso to sub-rule 3 of Rule 92 of the Central Goods and Service Tax Rules, 2017 [in short, 'CGST Rules'] required the respondent to grant pers....
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.... support of this plea that there was, in fact, no date fixed for grant of personal hearing, the petitioner has also relied upon the audit history of the case which was generated, concededly, by the respondent. [See page 41 of the case file, exhibited as Annexure P-2 (colly).] 3.3. A perusal of the audit history does establish the veracity of the assertions made by the petitioner, which is, that it does not reveal that hearing for its refund application was fixed on 29.12.2020. Since the audit history, as noticed above, is a document generated by the respondent, it is clear that the respondent has not been able to discharge the onus which is placed on it, to demonstrate that a date had been fixed for grant of personal hearing to the petit....
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.... Mr Jain, that there are only two grounds on which a refund application could have been rejected by the respondent : (i) First, the amount claimed as refund was not admissible; and (ii) Second, the amount claimed as refund was not payable. 5.1. Mr Jain says that a perusal of the order of rejection i.e., the impugned order dated 30.12.2020 would show that the only ground on which the petitioner's application for refund stands rejected is that its supplier has been reported as 'risky'. 6. This apart, Mr Jain also submits that under sub-rule 3 of Rule 92 of the CGST Rules, the respondent was required to give minimum 15 days for filing a reply to the notice for application for refund, whereas the time allocated to th....
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...., to the limited extent, that the petitioner seems to have not made a grievance with regard to the timeframe allotted to it. 10. That said, the other aspect of the matter, which is, that no personal hearing was granted, stands established having regard to the record placed before us. 10.1. As noted above, the audit history as generated by the respondent goes against the stand taken by the respondent. 11. Therefore, for the reasons given hereinabove, we are inclined to accept the stance taken on behalf of the petitioner that the impugned order deserves to be set aside. 11.1. It is ordered accordingly. 12. The respondent shall hear the petitioner in support of its refund application, before passing a fresh order with regard to ....