2023 (12) TMI 663

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....or the Respondents : Ms. Bhakti Date a/w Ms. Mamta Omle. P.C. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the Order-In-Original (O-I-O) dated 30th December 2021 rejecting the refund application filed by the petitioner and the Order-In-Appeal (O-I-A) dated 4th May, 2022 dismissing the appeal filed against the order rejecting the refund. 2.....

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..... However, the respondents had by then, on 30th December 2021, uploaded the order rejecting the refund which came to the notice of the petitioner in January 2022. The said Order in Original did not contain any reason for rejection of the refund application. 3. The petitioner challenged the said order by filing an appeal on 15th February 2022. The Appellate Authority vide order dated 4th May 202....

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....ner further submitted that the Appellate Authority neither call for any explanation on which the appeal was rejected namely on Rule 89 of CGST Rules nor any such reason formed the basis of the Order in Original. The petitioner, therefore, contends that the impugned orders are passed in violation of the principles of natural justice, hence, the issue requires to be remanded back to the original aut....

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....giving the petitioner adequate opportunity to file the documents which the petitioner had uploaded on 17th January 2022 by which time the Order in Original was already passed. The Order in Original dated 30th December 2021 does not contain any reason for rejection of the refund application. The Order in Appeal relies on Rule 89 of the CGST Rules which is not part of the show cause notice nor the s....