2024 (10) TMI 1391

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....PDS Legal. For the Respondents : Mr. Ram Ochani a/w. Ms. Niyati Mankad. PC.:- 1. Heard learned counsel for the parties. 2. Rule. The rule is made returnable immediately at the request of and with the consent of the learned Counsel for the parties. 3. This petition challenges the refund rejection orders uploaded to the department's website on 25 April 2024. 4. The Petitioner applied for a ref....

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....92 (3) of the CGST Rules, 2017 read as follows:- "92. Order sanctioning refund:- (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 applicant, requiring him to furnish a reply in Form GST RFD-09 within ....

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....15 days to respond. Accordingly, they did respond by 17 April 2024. Therefore, it is rather incomprehensible how a hearing was allegedly given on 8 April 2024. The Petitioner has denied that any hearing was ever given. The show cause notice had also stated that the date and time of the hearing would be intimated to the Petitioner. There is no clear evidence of such intimation. In any event, provis....