Section 54 of the CGST Act, 2017 --- Refund – Personal Hearing – The petitioner sought quashing of orders dated 08/10.05.2021 on the ground that the petitioner was never given personal hearing before passing the final order. The petitioner was given notice to appear on 30.04.2021 and 03.05.2021, pursuant to refund applications. The Petitioner requested that he be allowed to attend the personal hearing through Video Conferencing keeping in view ongoing COVID 19 pandemic. But instead of giving opportunity of hearing, the respondents passed the final order. The court observed that it is not in dispute that the petitioner was granted time to appear before the Competent authority but due to COVID 19 situation in the country, he could not appear and prayed that the petitioner be allowed to attend the personal hearing through Video Conferencing. Rule 92(3) states that any application for refund shall not be rejected without giving the applicant an opportunity of being heard. The rule is mandatory and the department is bound to give opportunity of hearing to the petitioner before passing impugned order.

Held that:- The Hon’ble High Court set aside the orders and remanded the matter back to respondent No. 2 to pass fresh order on the refund applications of the petitioner after giving opportunity of hearing to the petitioner, in view of Rule 92 (3) of CGST Rules.