2026 (4) TMI 363

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....ta Sinha, Mr. Anindya Kanan. For Union of India: Ms. Sabita Roy. R.N. Bag ORDER 1. The petitioner filed an application for refund under Section 54 of the Central Goods and Services Tax Act, 2017, in respect of the period from May 2023 to June 2023. Pursuant to the petitioner's application, a notice dated 30th April 2024 was issued, requiring the petitioner to submit his reply within seven....

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....y any reason, and that the rejection of the request by the authority was therefore justified. It is further submitted that the petitioner was aware of the rejection of the adjournment, and that a hearing date had been fixed on 7th May 2024. The petitioner, however, opted not to appear before the authority on 7th May 2024, and consequently, the refund rejection order was passed on 17th May 2024. ....

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....reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund....

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....al hearing. 10. In the present case, it appears that the petitioner's single request for adjournment was rejected, and the refund rejection order was passed without affording him an opportunity to submit his reply within the fifteen-day period mandated under Rule 92(3) of the Central Goods and Services Tax Rules, 2017. 11. Accordingly, the refund rejection order dated 17th May 2024 is set....