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2021 (7) TMI 429 - HC - GSTRefund of Input Tax - rejection on the ground that there was a mismatch between the export value and the net ITC when compared to monthly returns - inadvertent omission to take into account two invoices relating to the month of March - personal hearing not afforded to the petitioner - principles of natural justice - HELD THAT:- The impugned order, is non-speaking. In fact, there is a column available for reasons on the basis of which the claim has been either accepted or rejected. However, this column in the impugned order is conspicuously blank and no reasons have been adduced for the rejection of the request. Bearing in mind the violation of principles of natural justice, the impugned order of rejection is set aside. The petitioner will appear before the respondent on Monday, the 19th of July, 2021 at 10.30 a.m. without expecting any further notice in this regard - Petition disposed off.
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