2022 (12) TMI 295

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....11-2022<br>WRIT PETITION NO. 7476 OF 2022 - -<br>GST<br>NITIN JAMDAR AND GAURI GODSE, JJ. Mr. Makrand Joshi i/b. Max Legal for the Petitioners. Mr. Karan Adik with Mr. Ram Ochani for the Respondents. ORAL JUDGMENT (Per: Nitin Jamdar, J.) Rule. Rule made returnable forthwith. The Respondents waive service. Taken up for disposal. 2. The Petitioners have challenged the order passed by the Assist....

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....ued to the Petitioners in respect of its refund claim and the Petitioners were advised to access noting by logging to GSTN portal. The Petitioners on 17 May 2022 wrote to Respondent No.4 that notice is not served neither it is available on GSTN portal. Thereafter, the Petitioners received the impugned order on 27 May 2022 at 5.55 pm. rejecting the claim of the Petitioners for refund. Challenging t....

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....upplies. The methodology in respect of dealing with the application for refund is provided under the Rules framed under the Act of 2017. 7. Rule 92 of the Central Goods and Services Tax Rules, 2017 lays down the methodology for processing the application. Rule 92 (3) of the Rules of 2017 states that if the proper Officer is satisfied, for reasons to be recorded in writing, the refund is not payab....

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....le on portal. These facts have gone uncontroverted. Proceeding on the basis that the notice was neither received by the Petitioners nor it was made available on GSTN portal, it will have to be held that the opportunity of hearing to the Petitioners as envisaged under Rule 92 of the Rules of 2017 was impaired. 9. In light of the above, the impugned order will have to be quashed and set aside, and ....