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2020 (3) TMI 133 - HC - GSTUnilateral appropriation of a part of refundable amount in terms of the FORM-GST-RFD-06 - Show Cause Notice (SCN) not issued - recovery of dues - HELD THAT:- the respondents being statutory authorities, need to practice fairness while dealing with a citizen and that, the unilateral recovery by way of appropriation falls short of fairness standards which the respondents are expected to maintain. This writ petition succeeds in part; that part of the impugned which appropriated a portion of refundable amount having been set at naught, the other part has been left intact; matter is remitted to the answering respondent for consideration afresh after hearing the petitioner or his agent, within a period of eight weeks.
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