Section 54 of the CGST Act, 2017 — Refund –-- The petitioner sought quashing of order dated 16.03.2022, rejecting the refund application of the petitioner for the period from July, 2017 to March, 2018. The refund application was made on the ground that there was excess payment of GST by the petitioner for the aforesaid period. The respondent issued SCN dated 09.03.2022 stating that the refund application was barred by limitation. The respondent passed the impugned order dated 16.03.2022 rejecting the claim of refund made by the petitioner. The court observed that the impugned order is not at all a speaking order. No reasons have been assigned for rejecting the refund application of the petitioner. Respondent No.1 did not advert to the objections filed by the petitioner on 10.03.2022.  

Held that:- The Hon’ble High Court set aside the impugned order dated 16.03.2022 and remanded the matter back to respondent to pass a fresh order on the refund application of the petitioner dated 14.01.2022 after giving reasonable opportunity of hearing, within a period of three months.