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2023 (3) TMI 1264 - HC - GSTMaintainability of petition - petitioner does not have an equally efficacious remedy of an appeal before the Goods and Services Tax Tribunal because the same has not been constituted as yet - denial of refund of integrated tax paid in respect of services provided to an entity located overseas - opportunity of hearing not provided - principles of natural justice - HELD THAT:- It is not disputed that the petitioner was not given an opportunity to meet the case that it was not entitled to refund as the services provided by it was as an intermediary. It is, thus, clear that the impugned order has been passed in violation of the principles of natural justice. It is considered apposite to set aside the impugned order and matter remanded to the Appellate Authority to decide the petitioner’s appeal afresh, including the question as to whether the Appellate Authority has the jurisdiction to set up a new case against the assessee, which was not a subject matter of either the show cause notice or the enquiry before the Adjudicating Authority. The appeal filed by the petitioner is restored before the Appellate Authority. The Appellate Authority is directed to decide the petitioner’s appeal afresh in accordance with law after affording the petitioner an opportunity to be heard.
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