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2021 (3) TMI 61 - HC - GSTRefund of IGST - zero-rated supply - Section 54 of the Central Goods and Service Tax Act, 2017 - opportunity of personal hearing not availed - principles of natural justice - HELD THAT:- Taking note that an opportunity of personal hearing was not availed, in the interest of justice, it would be appropriate if the petitioner is afforded an opportunity of personal hearing to substantiate the detailed replies made, as per the acknowledgements at Annexures-F and F1. Accordingly, the orders at Annexures-A and A1 are set aside. Petitioner to be present for availing of opportunity of personal hearing, when such an opportunity is granted while disposing of the application of the petitioner and a common date may be fixed in order to avoid conflicting orders to be passed as the factual matrix is similar and question of consideration is also identical - petition disposed off.
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