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Part-153-One Pager Snapshot to Cases on Section 54, 75, 107, 129 of CGST Act, 2017

-Application for refund cannot be rejected as being deficient once it is accompanied with all the documents required under Rule 89(2) although proper officer can call for additional documents by issue of Notice in RFD-08

-Petitioner being a transporter can file an appeal against an order passed against him U/Sec 129(1)(a) even though payment for release of goods was made by owner but same was deducted from account of Petitioner

-Merely because petitioner did not appear on the hearing date, it cannot be presumed that he was not interested for hearing and even though he did not appear but the impugned order needs to consider reply to SCN as submitted

-Five heads including date by which reply is to be furnished and date, time and venue of hearing mentioned in this prescribed statutory form itself indicate that there are two stages, i.e. filing of reply and grant of personal hearing