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In the instant case the proper authority has not followed the due procedure. Before rejecting the claim of refund neither notice to show cause was issued nor opportunity of personal hearing was granted. Thus, the adjudicating authority had travelled beyond the legal procedure and violated the basic principles of natural justice, accordingly impugned order is set aside.

Section 54 of the CGST Act — Refund — The appellant filed appeal against the Order-in-Original dated 13.12.2019. The appellant filed refund claims on 23.11.2018 under Section 54 of CGST Act, 2017. The adjudicating authority has observed that the appellant physically has not submitted the supporting documents in spite of requests and reminders. Therefore, the refund claim was rejected. The appellant submitted that deficiency memo not issued/received, Show Cause Notice Not issued / Personal Hearing not granted before rejecting the claim-VIOLATION OF NATURAL JUSTICE, rejection order is not speaking and is based on unrealistic information. The authority observed that the adjudicating authority has neither issued deficiency memo in Form GST RFD-03 nor issued show cause notice in Form RFD-08. Further, passing of non speaking order indeed amount to denial of natural justice. Held that:- The Hon’ble authority set aside the impugned order.
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