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2023 (11) TMI 453 - MADRAS HIGH COURTRefund claim - claim rejected without affording an opportunity of personal hearing to the petitioner - violation of principles of natural justice - HELD THAT:- From a mere reading of Rule 92(3) of Central Goods and Services Tax (CGST) Rules, 2017, it is crystal clear that the no application for refund shall be rejected without giving the applicant an opportunity of being heard. However, in the instant case, the same has not been followed which is a clear violation of the principles of natural justice. In such view of the matter, this Court is inclined to set aside the order passed by the first respondent dated 26.07.2022 as well as the Second Respondent dated 20.01.2020. While setting aside the order, this Court remits the matter back to the second respondent for fresh consideration after affording an opportunity of personal hearing to the petitioner and pass orders afresh in the applications made by the petitioner on merits and in accordance with law. Petition allowed by way of remand.
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