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2023 (2) TMI 360 - HC - GSTRejection of application seeking refund - rejection on the ground of violation of principles of natural justice - calling petitioner for physical / virtual hearing within a period of seven days from the date of the show cause notice - HELD THAT:- Admittedly, the show cause notice dated 21.11.2022 issued at 18:17:33 hrs to the petitioner, calls upon the petitioner to submit a reply within a period of 15 days. But, however, in the very same show cause notice, the petitioner has been called upon to appear before the respondent on 28.11.2022 at 03:00 p.m. either through physical / virtual hearing. Having given time for the petitioner to submit a reply within a period of 15 days from 21.11.2022 at 18:17:33 hrs, the respondent ought not to have called the petitioner for physical / virtual hearing on 28.11.2022 at 03:00 p.m. within a period of seven days from 21.11.2022 being the date of the show cause notice. Learned standing counsel appearing for the respondent has also received instructions and does not dispute the statements made by the petitioner in the Affidavit filed in support of this Writ Petition with regard to the dates and events. Therefore, it is made clear that the principles of natural justice has been violated by the respondent before passing of the impugned order rejecting the petitioner's application seeking for refund. The impugned order has to be quashed and the matter has to be remanded back to the respondent for fresh consideration on merits and in accordance with law, within a time frame to be fixed by this Court - Petition disposed off.
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