Section 54 of the CGST Act, 2017 – Refund -–- The petitioner challenged the order dated November 26, 2019 and appeal order dated February 24, 2021. The Adjudicating Authority rejected the refund claimed. The Advocate for the petitioner, submitted that no deficiency memo was ever served to the petitioner. The petitioner submitted the requisite documents before the appellate authority but such authority without taking into consideration such documents dismissed the appeal. The court observed that the appellate authority ought to have taken note of the documents which were filed by the petitioner in support of his claim for refund. Such finding is supported by the reasons assigned hereinafter. Rule 112 (1) permits an appellant to produce additional evidence before the appellate authority under certain circumstances. Thus, the appellate authority has the power to permit the appellant to produce documents which will enable it to dispose of the appeal effectively. The appellate authority while refusing to consider the documents filed by the appellant at the appellate stage did not assign any reason as to whether such documents are necessary for the purpose of disposal of the appeal or not.

Held that:- The Hon’ble High Court set aside the Appeal order dated February 24, 2021 and directed the appellate authority to rehear the appeal after taking into consideration the documents filed by the petitioner and after giving an opportunity of hearing to the petitioner and to dispose, within a period of four weeks.