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2024 (1) TMI 1048 - BOMBAY HIGH COURTRefund claim - Transaction for export of services or not - Zero rated supply - opportunity of hearing not provided - violation of principles of natural justice - HELD THAT:- The principles of natural justice would require that Respondent No. 4, which is the Appellate Authority which has to decide the said Appeals and pass orders therein, must give a personal hearing to the Petitioner in the said Appeals. In these circumstances, since the Petitioner has not been given a personal hearing in the said Appeals by Respondent No. 4, it is necessary that Respondent No. 4 should be directed to give a personal hearing to the Petitioner before passing any Order in the said Appeals. Further, even if a statute does not prescribe the time within which the Order is required to be passed by the Appellate Authority, such an Order must be passed within a reasonable period of time. In the present case, the said Appeals have been filed by the Petitioner in 2019, 2020 and 2021. Even considering the disruption caused by the COVID-19 Pandemic, Respondent No. 4 ought to have passed Orders in the said Appeals by now. Failure of the Respondent No. 4 to pass orders in the said Appeals within a reasonable period of time would cause prejudice to the Petitioner - as sought by the Petitioner, Respondent No. 4 will have to be directed to decide the said Appeals within a fixed period of time. Respondent No. 4 is ordered and directed to pass orders in the said Appeals within a period of six weeks from the date this Order is intimated to Respondent No. 4 after giving the Petitioner an opportunity of personal hearing in each of the said Appeals - Petition disposed off.
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