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2022 (1) TMI 548 - HC - GSTRefund of unutilised input tax credit - officer concerned proceeded on leave on personal grounds and therefore, the matter was assigned to another officer, who was required to give a fresh opportunity of personal hearing to the petitioner - newly appointed officer, without availing any opportunity of hearing passed an order, rejecting the claim of refund - principles of natural justice - HELD THAT:- This Court is of the opinion that the order impugned needs to be quashed and the matter should be remitted by the officer concerned from the stage where he has not followed the principle of natural justice. It is quite obvious and barely there arises any need for the Court to elaborate that once a show cause notice for the refund claim of ₹ 36,85,893/- is issued at the best, the rejection that can be made is for the amount for which the show cause notice is issued and surely not for any higher amount than specified in show cause notice. It is quite obvious that is a gross and apparent mistake that the authority concerned has travelled beyond the scope of show cause notice. That itself is the valid and opt ground for the Court to interfere - Non availment of the opportunity of hearing, more particularly when it affects adversely the petitioner and exceeds the scope of show cause notice, the order deserves indulgence. Noticing the fact that the grievance is with regard to the non availment of opportunity of hearing and being a breach on procedural side, let the same be ordered to be cured without quashing and setting aside the show cause notice itself - the respondent authority is directed to avail an opportunity to the petitioner in relation to the show cause notice dated 16/18.03.2021 to schedule a day for hearing and if the physical hearing is not permitted, the authority concerned shall virtually hear the petitioner and decide the matter in accordance with law bearing in mind the basic requirement. Petition allowed.
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