Section 54 of the CGST Act, 2017 — Refund  – The petitioner challenged the impugned order dated 13.12.2022, rejecting application seeking refund, on the ground of violation of principles of natural justice. The petitioner submitted that a SCN dated 21.11.2022 called upon the petitioner to submit a reply within a period of 15 days. But, however, in the very same SCN, the petitioner has been called upon to appear before the respondent on 28.11.2022. The petitioner submitted a reply thereafter on 02.12.2022 and sought for a personal hearing. But no personal hearing has been afforded to the petitioner and the objection raised by the petitioner in its reply dated 02.12.2022 has also not been considered. The court observed that the principles of natural justice has been violated by the respondent before passing of the impugned order.

Held that:- The Hon’ble High Court quashed the order and remanded it back to the respondent for fresh consideration on merits and in accordance with law.