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2023 (3) TMI 287 - HC - GSTRefund of GST u/s 54 of the Central Goods and Services Tax Act, 2017 and the Central Goods and Service Tax, Rules, 2017 - passed passed on the grounds, never mentioned in the show cause notice - rejection mainly on the ground that order has been passed in violation of principle of natural justice and being a non-speaking and cryptic order - HELD THAT:- The order has been passed on those grounds which were never mentioned in the show cause notice. Even the petitioner was not granted an opportunity to meet with the grounds, upon which, the impugned order has been passed. The petition requires consideration - the impugned order dated 13.7.2021 passed by the respondent no.3- Deputy Commissioner of Sales Tax is hereby quashed and set aside. The respondent authority is directed to decide the case afresh after giving an opportunity of hearing to the petitioner and in accordance with law - petition allowed by way of remand.
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