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2024 (1) TMI 236 - CALCUTTA HIGH COURTViolation of principles of natural justice - Rejection of refund of excess tax paid - HELD THAT:- The authority, while rejecting the application appears to have been convinced that the appellant is entitled to the benefit of the order passed by the Hon’ble Supreme Court by which the period of limitation under the various statues stood extended. However, the claim was rejected on a new ground, which was not forming the part of the showcause notice dated 7th June, 2022 stating that the appellant has not shown the excess payment in either the monthly return i.e. GSTR-3B or annual return i.e. GSTR – 9. This ground appears to have not been specifically mentioned in the show-cause notice dated 7th June, 2022 and therefore, the rejection of the application for claim for refund on the said ground is in total violation of the principles of natural justice - That apart, the appellant had also made a request for postponing the personal hearing by adjournment request dated 14th June, 2022, which has also not been considered. The application for refund made by the appellant has to be reconsidered in accordance with law after affording an opportunity of hearing to the appellant - the order of rejection of the refund application dated 25th July, 2022 is set aside and the matter stands remanded back to the authority for fresh consideration - Appeal allowed by way of remand.
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