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2020 (12) TMI 582 - HC - GSTRefund of GST - petitioner submits that on account of inward supply of inverted rated inputs the petitioner was entitled to refund - period April 2018 to July 2018 - HELD THAT:- There are no hesitation in holding that in quasi judicial proceedings that too relating to financial adjudication, the proposed reasons for rejection should be specifically contained and informed to the assessee so as to enable him to give his reply in a conclusive and reasonable manner. The perusal of the show cause notice in the present case fall short of all the known principles of natural justice and no prudent man could have given reply to the kind of show cause notice, which was served upon the petitioner. For the sole reason that the order rejecting the claim is based upon a silent show cause notice, there are no hesitation in holding that the principles of natural justice have been violated while adjudication of refund claim of the petitioner. The respondent no. 2 is directed to passed a fresh order on the application of the petitioner, for refund, already filed by the petitioner under Form RFD-01, after supplying all the requisite documents and the ground on which the department proposes to reject the application and after giving an adequate opportunity of hearing to the petitioner in accordance with law - petition allowed.
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