Non-passing of speaking order indeed amount to denial of natural justice. No application for refund shall be rejected without giving the applicant an opportunity of being heard.
Refund— In the instant case, appellant is engaged in providing various financial services in India under the category of Banking and Financial Services.
The appellant has filed refund claim under Section 54 of CGST Act,2017 for refund under any other category.
The adjudicating authority has rejected the refund claims filed by the appellant stating that on scrutiny of refund claim, it was observed that the claimant has not submitted the final outcome of the referred SCN whether the issue has been finally decided in favour of the assesseee or not. Further, claimant has submitted that as per Section 17(4) of the CGST Act, 2017, they have availed the input tax credit of 50% IGST paid under reverse charge. Since, they do not accept the liability to pay IGST under reverse charge, they have filed refund application under Section 54 of CGST Act, 2017 for balance of 50% IGST paid under reverse charge.
Held that— Such order is not sustainable in the eyes of law and accordingly set aside. The appellant is directed to submit all relevant documents to the adjudicating authority and the claims will be processed by the adjudicating authority as per the provisions and procedure as prescribed under CGST Act, 2017
Non-passing of speaking order indeed amount to denial of natural justice. No application for refund shall be rejected without giving the applicant an opportunity of being heard.
Refund— In the instant case, appellant is engaged in providing various financial services in India under the category of Banking and Financial Services.
The appellant has filed refund claim under Section 54 of CGST Act,2017 for refund under any other category.
The adjudicating authority has rejected the refund claims filed by the appellant stating that on scrutiny of refund claim, it was observed that the claimant has not submitted the final outcome of the referred SCN whether the issue has been finally decided in favour of the assesseee or not. Further, claimant has submitted that as per Section 17(4) of the CGST Act, 2017, they have availed the input tax credit of 50% IGST paid under reverse charge. Since, they do not accept the liability to pay IGST under reverse charge, they have filed refund application under Section 54 of CGST Act, 2017 for balance of 50% IGST paid under reverse charge.
Held that— Such order is not sustainable in the eyes of law and accordingly set aside. The appellant is directed to submit all relevant documents to the adjudicating authority and the claims will be processed by the adjudicating authority as per the provisions and procedure as prescribed under CGST Act, 2017