Section 54 of the CGST Act, 2017 — Refund –— The petitioner challenged the impugned order dated 25.09.2020 and prayed for directions to the respondent to sanction the refund claim in terms of Section-54 of the Act. The court observed that the impugned order in the Form GSD RFD-06 deserves to be quashed and set aside only on one ground i.e. the impugned order travels beyond the scope of the show-cause notice. In the SCN all that has been stated is that few relevant documents have not been furnished and in the absence of those, it was not possible for the authority to process the application for the refund of the ITC. There is not a single allegation beyond this in the SCN. The documents were furnished by the writ-applicant and if the authority had any doubts, it was expected of the authority to once-again give an opportunity to the writ-applicant to explain all such alleged dubious transactions.

Held that:- The Hon’ble High Court quashed the impugned order and remitted the matter to the authority concerned, for issuing a fresh show-cause notice containing all the necessary particulars within fifteen days. The writ-applicant shall file its reply within 8 days and thereafter, the authority shall give an opportunity of personal hearing and proceed to pass the final order. Let this entire exercise be completed within a period of three months.