Section 54 of the CGST Act, 2017— Refund -– The petitioner challenged the order dated 13.7.2021, whereby, the application filed for refund under Section 54 of the Act was rejected, mainly on the ground that order has been passed in violation of principle of natural justice and being a non-speaking and cryptic order. The court observed that the order has been passed on those grounds which were never mentioned in the show cause notice. Even the petitioner was not granted an opportunity to meet with the grounds, upon which, the impugned order has been passed.

Held that:- The Hon’ble High Court quashed the order and directed the respondent authority to decide the case afresh after giving an opportunity of hearing to the petitioner and in accordance with law. The said decision shall be taken within a period of 12 weeks.