Present case has ben remanded back to the adjudicating authority to decide the case afresh by following the principle of natural justice and for passing the speaking order in view of submission of appellant.
Section 75 of the CGST Act — Personal Hearing -— The appellant filed refund application of accumulated ITC on account of Inverted Tax structure under Section 54(3). The adjudicating authority issued a SCN in the Form RFD-08, dated 08-04-2020 reason being “Mismatch of ITC”. Thereafter, the adjudicating authority rejected the refund claim and passed the impugned order in the Form of RFD-06 on 23-4-2020 reason being that the “appellant has not submitted any explanation regarding mismatch in ITC”. Being aggrieved with the impugned order, the appellant has filed the appeal on 23-7-2020 on the grounds that the Adjudicating Authority has failed to provide opportunity of hearing to the Appellant as provided under section 75 of the Act. The appellate Authority observed that the appellant did not get the proper opportunity to submit their reply/submission before the adjudicating authority. The reason of non-submission of reply and not appearing for personal hearing before the adjudicating authority is acceptable in terms of Notification No. 35/2020-Central Tax, dated 3-4-2020.
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.
Present case has ben remanded back to the adjudicating authority to decide the case afresh by following the principle of natural justice and for passing the speaking order in view of submission of appellant.
Section 75 of the CGST Act — Personal Hearing -— The appellant filed refund application of accumulated ITC on account of Inverted Tax structure under Section 54(3). The adjudicating authority issued a SCN in the Form RFD-08, dated 08-04-2020 reason being “Mismatch of ITC”. Thereafter, the adjudicating authority rejected the refund claim and passed the impugned order in the Form of RFD-06 on 23-4-2020 reason being that the “appellant has not submitted any explanation regarding mismatch in ITC”. Being aggrieved with the impugned order, the appellant has filed the appeal on 23-7-2020 on the grounds that the Adjudicating Authority has failed to provide opportunity of hearing to the Appellant as provided under section 75 of the Act. The appellate Authority observed that the appellant did not get the proper opportunity to submit their reply/submission before the adjudicating authority. The reason of non-submission of reply and not appearing for personal hearing before the adjudicating authority is acceptable in terms of Notification No. 35/2020-Central Tax, dated 3-4-2020.
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.