2023 (3) TMI 1061

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....cate with Mr. Tushar Sharma, Advocate   For the Respondent : Mr. Alankrit Bhardwaj, Sr. Panel counsel. Ritu Bahri, J. (Oral) Petitioner-Company has approached this Court seeking quashing of orders bearing number ZT0605210112439 and ZS0605210137340 (P-2). Learned counsel for the petitioner states that with respect to the decision on the refund applications dated 05.03.2021 and 12.03.2....

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....itioner should have been heard, in view of Rule 92 (3) of CGST Rules, 2017 On notice of the petition, a short reply by way of affidavit of P.R. Lakra, Commissioner of CGST, Commissionerate, Gurugram Haryana has been filed on behalf of the respondents on 04.07.2022 and in para it has been stated that the petitioner was granted personal hearing on 30.04.2021 at 3.30 PM and 03.05.2021 at 2 PM vide....

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....r when the final order was passed. Reference at this stage can be made to Rule 92 (3) of CGST Rules, 2017 which reads as under:- "Rule 92 (3) Where the proper officer is satisfied, for reasons to be recorded in writing, 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....