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2020 (12) TMI 407 - HC - GSTPrinciples of Natural Justice - petitioner requested for additional fifteen days time to file a detailed reply and also for personal hearing - SCN issued on the ground that the second refund application cannot be filed in view of the fact that a similar application filed in the month of September 2018 has been sanctioned - HELD THAT:- The petitioner who has not participated in the proceeding pursuant to the show cause notice cannot canvass such grounds. But, the learned Counsel is unable to controvert that the impugned order is without considering the petitioner’s request for grant of additional time. Also for the reasons that the learned Counsel for the parties is unable to point out prohibition in law against grant of extension of time by the third respondent and to serve the interest of justice, this Court is of the considered view that it would be appropriate to set aside the impugned order and restore the proceeding to the third respondent for a considered decision with a reasonable opportunity to the petitioner to file its detailed objections and to avail personal hearing. Petition allowed in part.
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