Court Rules IGST and CGST Refund Rejection Unlawful Due to Lack of Initial Hearing Opportunity; Breach of Natural Justice.

Refund of IGST and CGST - rejection of refund without providing opportunity of hearing - It is well settled that a failure of natural justice in the authority of first instance cannot be cured by sufficiency of natural justice in the appellate body, else the same would encourage the tendency of the authorities to give a short shrift to the proceedings before them. - HC .....

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