Section 54 of the CGST Act, 2017--- Refund —- The petitioner challenged the impugned the refund rejection order dated 30.12.2020 and prayed for granting The court observed that the impugned order is flawed, as the proviso to sub-rule 3 of Rule 92 of the Rules clearly obliges the respondent to grant a reasonable opportunity to the petitioner of hearing before rejecting the application for refund. Further, the impugned order has given no reasons as to why refund sought by the petitioner was neither admissible nor payable.

Held that:- The Hon’ble High Court directed the respondent to hear the petitioner, before passing a fresh order, after affording personal hearing in the matter.