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GST - Highlights / Catch Notes

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Refund of unutilised input tax credit - officer concerned ...

GST

January 14, 2022

Refund of unutilised input tax credit - officer concerned proceeded on leave on personal grounds and therefore, the matter was assigned to another officer, who was required to give a fresh opportunity of personal hearing to the petitioner - newly appointed officer, without availing any opportunity of hearing passed an order, rejecting the claim of refund - principles of natural justice - matter restored back - HC

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