Section 54 of the CGST Act, 2017 – Refund –-–-The petitioner challenged the respective orders passed by the second respondent, under which, the refund application either has been rejected or partly rejected. The petitioner filed refund claim of Rs. 3,31,815/-, a sum of Rs. 58,233/- was rejected as inadmissible, the remaining amount of Rs. 2,73,582/- has been sanctioned. The petitioner submitted that no notice has been served on the petitioner, no opportunity was given to the petitioner to put forth his case. Therefore, it is glaring violation of the said Rule, which mandates the respondent Revenue to issue a notice and give an opportunity to the applicant. The respondent counsel submitted that the order impugned were passed in 2018, against which, within three months period, appeal should have been filed before the Appellate Authority. The court observed that no reason has been given by the respondents as to why such amount has been not admitted. No notice has been issued to the petitioner before passing the order of rejection. There is blatant violation of principles of natural justice.

Held that:- The Hon’ble High Court quashed the impugned orders and remitted all these matters to the respondents for reconsideration.