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2018 (12) TMI 1405 - HC - GSTRefund of integrated tax paid - opportunity of personal hearing not provided - 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 July 13, 2018, filed in response to the deficiency memo dated July 4, 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 July 13, 2018. 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. Therefore, this court is of the view that the respondent should consider the application already filed by the petitioner once again on merits. Appeal allowed by way of remand.
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