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2024 (2) TMI 359 - ALLAHABAD HIGH COURTReversal of refund earlier granted to the petitioner - not affording any opportunity of hearing - violation of principles of natural justice and provisions of section 75(4) of GST - - maintainability of petition - availability of alternative remedy - HELD THAT:- Since the statutorily incorporated right of natural justice has been violated for no good reason, it is observed that alternate remedy that otherwise exists may not operate as a bar to entertain the present petition. Besides the fact that the petitioner has a right of hearing, rule of law also commends that obligation to provide such an opportunity be duly enforced on the revenue authorities as may not give rise to fruitless and wholly avoidable litigation as has arisen in the present petition. The matter is remitted to the respondent no. 3 to pass a fresh order after affording opportunity of hearing to the petitioner - petition allowed.
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