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Non-passing of speaking order indeed amount to denial of natural justice. Speaking order should have been passed by giving proper opportunity of personal hearing in the matter to the appellant and detailing factors leading to rejection of refund claims.

Refund- The appellant engaged in providing Works Contract Service, has filed refund claims under Section 54 of CGST Act, 2017 in respect of excess Tax paid in GSTR-3B return. The adjudicating authority has rejected the refund claims. This court find that the adjudicating authority has rejected the refund claims and passed the impugned orders without discussing any provisions of law/rules. Thus, the appellant did not avail the opportunity of personal hearing in the matter and without considering their submission the adjudicating authority has passed the orders. Held that- This court find that non-passing of speaking order indeed amount to denial of natural justice. Before passing of orders atleast their request for seeking of some other date for personal hearing in the matter should have been considered and at least speaking order should have been passed by giving proper opportunity of personal hearing in the matter to the appellant and detailing factors leading to rejection of refund claims. Such orders are not sustainable in the eyes of law and accordingly set aside.