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Hearing is mandatory before rejecting any application for refund, therefore orders rejecting refund are hereby quashed and the matters are remanded back to the second respondent for fresh consideration

Principal of natural justice- This writ petition has been filed challenging the Order passed by the first respondent rejecting the petitioner's application for refund under the Central Goods and Services Tax Rules, 2017. When Rule 92(3) of the CGST Rules, 2017, makes it clear that hearing is mandatory before rejecting any application for refund, the second respondent as well as the first respondent in their respective impugned orders have arbitrarily and by total non application of mind to the said Rule has rejected the petitioner's application for refund. Held that- For the foregoing reasons, the impugned order passed by the second respondent as well as the impugned order dated 20.08.2020 passed by the first respondent are hereby quashed and the matters are remanded back to the second respondent for fresh consideration