It would be appropriate to remand back the matter to the Adjudicating Authority regarding refund claim of the appellant which was filed on account of zero-rated supply of goods or services or both without payment of tax for providing the proper opportunity of being heard to the appellant
Section 54 of the CGST Act — Refund –Personal Hearing— The appellant filed refund application under Section 54(3). The adjudicating authority rejected the refund claim and passed the impugned order dated 28-9-2019. Being aggrieved with the impugned order, the appellant has filed the appeal on the grounds that the Adjudicating Authority has failed to provide opportunity of hearing to the Appellant as provided in the Act. The appellate Authority observed that the appellant did not get the proper opportunity to submit their reply/submission before the adjudicating authority.
Held that:- The Hon’ble authority remanded back the case to the adjudicating authority for deciding the case afresh by following the principle of natural justice and for passing the speaking order in view of submission of appellant.
It would be appropriate to remand back the matter to the Adjudicating Authority regarding refund claim of the appellant which was filed on account of zero-rated supply of goods or services or both without payment of tax for providing the proper opportunity of being heard to the appellant
Section 54 of the CGST Act — Refund –Personal Hearing— The appellant filed refund application under Section 54(3). The adjudicating authority rejected the refund claim and passed the impugned order dated 28-9-2019. Being aggrieved with the impugned order, the appellant has filed the appeal on the grounds that the Adjudicating Authority has failed to provide opportunity of hearing to the Appellant as provided in the Act. The appellate Authority observed that the appellant did not get the proper opportunity to submit their reply/submission before the adjudicating authority.
Held that:- The Hon’ble authority remanded back the case to the adjudicating authority for deciding the case afresh by following the principle of natural justice and for passing the speaking order in view of submission of appellant.