Order-in-Original is non-speaking, non-reasoned order and proper opportunity to be heard has also not been given as per Rule 92(3) of CGST Rules, 2017 to the appellant. Therefore, it is not possible at the appellate level to decide the case on merits. Hence there is not any option but to send the matter back to the adjudicating authority to provide the proper opportunity of being heard to the appellant and decide the case afresh.
Section 54 of the CGST Act, 2017 — Refund — The appellant filed refund application of Input Tax Credit on the items of goods and services of inward supply utilized for Export of Services without payment of Tax on 10-11-2020 for the period April, 2020 to June, 2020 amounting to Rs. 12,63,847/- under Section 54 of Act, 2017. The adjudicating authority observed that Export invoices have not been mentioned on the FIRC and amount of the export invoice does not match with export invoice. Accordingly, the adjudicating authority rejected the claim. Being aggrieved the appellant filed present appeal. The authority observed that that the appellant could not view/download the copy of SCN as well as Order-in-Original through GST portal hence, he could not reply to it as well as could not attend the personal hearing on the scheduled date and time. The copy of SCN as well as order-in-original has been provided on the request of the appellant dated 28-1-2021. Thus, the appellant had not got the opportunity to be heard as well as to defend his case.
Held that:- The Hon’ble authority sent the matter back to the adjudicating authority to provide the proper opportunity of being heard to the appellant and decide the case afresh with proper reason.
Order-in-Original is non-speaking, non-reasoned order and proper opportunity to be heard has also not been given as per Rule 92(3) of CGST Rules, 2017 to the appellant. Therefore, it is not possible at the appellate level to decide the case on merits. Hence there is not any option but to send the matter back to the adjudicating authority to provide the proper opportunity of being heard to the appellant and decide the case afresh.
Section 54 of the CGST Act, 2017 — Refund — The appellant filed refund application of Input Tax Credit on the items of goods and services of inward supply utilized for Export of Services without payment of Tax on 10-11-2020 for the period April, 2020 to June, 2020 amounting to Rs. 12,63,847/- under Section 54 of Act, 2017. The adjudicating authority observed that Export invoices have not been mentioned on the FIRC and amount of the export invoice does not match with export invoice. Accordingly, the adjudicating authority rejected the claim. Being aggrieved the appellant filed present appeal. The authority observed that that the appellant could not view/download the copy of SCN as well as Order-in-Original through GST portal hence, he could not reply to it as well as could not attend the personal hearing on the scheduled date and time. The copy of SCN as well as order-in-original has been provided on the request of the appellant dated 28-1-2021. Thus, the appellant had not got the opportunity to be heard as well as to defend his case.
Held that:- The Hon’ble authority sent the matter back to the adjudicating authority to provide the proper opportunity of being heard to the appellant and decide the case afresh with proper reason.