Parle Agro Private Limited vs State Of Gujarat on 24 April, 2024

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Gujarat High Court

Parle Agro Private Limited vs State Of Gujarat on 24 April, 2024

Bench: Bhargav D. Karia

                                                                                NEUTRAL CITATION




     C/SCA/4329/2024                             ORDER DATED: 24/04/2024

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           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 4329 of 2024

==========================================================
                       PARLE AGRO PRIVATE LIMITED
                                 Versus
                        STATE OF GUJARAT & ANR.
==========================================================
Appearance:
MR H.G.DHARMADHIKARI ADVOCATE for
MR DHAVAL SHAH(2354) for the Petitioner(s) No. 1
MS MAITHILI MEHTA AGP ON ADVANCE COPY SERVED TO ASST.
GOVERNMENT PLEADER/PP for the Respondent(s) No. 1
DS AFF.NOT FILED (N) for the Respondent(s) No. 1
NOTICE SERVED for the Respondent(s) No. 2
==========================================================

 CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA
       and
       HONOURABLE MR. JUSTICE NIRAL R. MEHTA

                             Date : 24/04/2024

                              ORAL ORDER

(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)

1. This petition is filed under Articles 226 and 227 of the Constitution of India. The short controversy raised in this petition is that the respondent authority has not granted an opportunity of hearing to the petitioner as per provisions of Section 75(4) of the Central Goods and Service Tax Act, 2017 ('CGST Act', for short) while passing the order dated 01.12.2023 in Form-GST-RFD-06.

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NEUTRAL CITATION C/SCA/4329/2024 ORDER DATED: 24/04/2024 undefined

2. On perusal of the impugned order passed under Section 74 of 'GST Act', it is apparent that no opportunity of hearing is granted to the petitioner by the respondent authority while taking adverse view against the petitioner. This fact is also not confronted by learned Assistant Government Pleader Ms.Maithili Mehta who appears for the respondent authority.

3. In view of above submissions, now the only recourse which can be adopted is to remand the matter back to the respondent authorities to pass fresh order in accordance with law.

4. It appears that impugned order of rejection of refund is passed without assigning any reason also. In such circumstances, the impugned order dated 01.12.2023 passed in Form-GST-RFD-06 under Rule 92(1), 92(3), 92(4), 92(5), 92(7), 92(5), 92(6) read with Sections 73 and 74 of the Gujarat Goods and Service Tax Act, 2017 ('GST Act', for short) is hereby quashed and set aside and the matter is remanded back to the Respondent No.2 for passing fresh order after de novo Page 2 of 4 Downloaded on : Fri Apr 26 21:23:21 IST 2024 NEUTRAL CITATION C/SCA/4329/2024 ORDER DATED: 24/04/2024 undefined adjudication after giving opportunity of hearing and after assigning reasons for passing the order in accordance with law. The Respondent authority is, therefore, directed to comply with the Rule 92(3) of the Gujarat Goods and Services Tax Rules ('the GST Rules', for short) read with Section 75(4) of the 'GST Act'. Rule 92(3) of the GST Rules reads as under:

"92. Order sanctioning refund:

1. xxx ....

2. ... xxx

3. Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-

rule(1) shall, mutatis mutandis, apply to the extent refund is allowed:

Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard."

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NEUTRAL CITATION C/SCA/4329/2024 ORDER DATED: 24/04/2024 undefined

5. In view of above, the present petition is disposed of accordingly. Notice is discharged.

(BHARGAV D. KARIA, J) (NIRAL R. MEHTA,J) MISHRA AMIT V. Page 4 of 4 Downloaded on : Fri Apr 26 21:23:21 IST 2024

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