2023 (9) TMI 789 - BOMBAY HIGH COURT

Refund of IGST - exparte order - opportunity of a hearing not provided to the petitioner - violation of principles of natural justice - HELD THAT:- The present proceeding would stand covered by the decision of the Division Bench of this Court in the petitioners own case M/s. Knowledge Capital Pvt. Ltd. Vs. Union of India [2023 (4) TMI 752 - BOMBAY HIGH COURT] had set aside the order impugned therein which was similar to the order as impugned in the present proceedings, with a direction that the refund application be restored to the file of the authority to be processed as per the procedure as applicable and as discussed in the said judgment.

For the reasons as recorded in such judgment, it is opined that the respondent No.3 needs to follow the procedure which has been set out in the rules - it is found that such a procedure was not followed in the present case by respondent No.3 passing the ex-parte order.

The impugned order dated 25 July 2022 is quashed and set aside - petition allowed.