2019 (1) TMI 610 – MADRAS HIGH COURT – 2018 (19) G. S. T. L. 408 (Mad.) – Refund of integrated tax (IGST) – opportunity of personal hearing – principles of natural justice – Held that:- It is evident that the respondent has chosen to pass the impugned order not only by ignoring the reply submitted by the petitioner dated 13.07.2018, filed in response to the deficiency memo dated 04.07.2018 and also in violation of the principles of natural justice, as admittedly the petitioner was not afforded with the personal hearing, even though such request was specifically made by the petitioner through their reply dated 13.07.2018.
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Perusal of the impugned order would show that the respondent has chosen to reiterate the deficiencies already pointed out in the deficiency memo, as the reason for rejecting the refund application, without considering the explanation given by the petitioner, as to how such deficiencies pointed out by the respondent are either improper or not warranted – this Cou
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plication after rectification of the deficiencies pointed out in the said memo. The petitioner through their reply dated 13.07.2018 informed the respondent that the application filed already is in order and thus, requested the respondent to consider their refund application. In the said communication, the petitioner also specifically requested to afford a personal hearing, in case, the respondent is not inclined to accept their submissions. However, without referring to the said reply dated 13.07.2018 received by the respondent on 17.07.2018 and also without providing an opportunity of personal hearing to the petitioner, the present impugned order was passed reiterating the very same reason stated in the said deficiency memo. 3.Mr.P.Rajkumar, learned counsel for the petitioner submitted that when the petitioner has explained in detail as to how the deficiencies pointed out in the Memo dated 04.07.2018 are not factually correct, the respondent is not justified in reiterating the very sa
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set out in their application for refund. This Court, at this stage, is not expressing any view on the merits of the refund claim, as it is for the respondent to consider and decide. Upon considering the facts and circumstances of the present case and submissions made by the learned counsels appearing on either side, it is evident that the respondent has chosen to pass the impugned order not only by ignoring the reply submitted by the petitioner dated 13.07.2018, filed in response to the deficiency memo dated 04.07.2018 and also in violation of the principles of natural justice, as admittedly the petitioner was not afforded with the personal hearing, even though such request was specifically made by the petitioner through their reply dated 13.07.2018. 7. Perusal of the impugned order would show that the respondent has chosen to reiterate the deficiencies already pointed out in the deficiency memo, as the reason for rejecting the refund application, without considering the explanation g
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