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GST - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Refund of IGST - exparte order - opportunity of a hearing not ...


Court Restores IGST Refund Case Due to Ex-Parte Order Issued Without Proper Hearing Opportunity; Procedural Rules Overlooked.

September 18, 2023

Case Laws     GST     HC

Refund of IGST - exparte order - opportunity of a hearing not provided - the respondent No.3 needs to follow the procedure which has been set out in the rules - it is found that such a procedure was not followed in the present case by respondent No.3 passing the ex-parte order. - Matter restored back - HC

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