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    GST

    The High Court quashed refund rejection orders for lack of...

    Denial of refund quashed for lack of personal hearing; remanded for reconsideration after due process.

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    GSTOctober 26, 2024Case LawsHC

    The High Court quashed refund rejection orders for lack of opportunity for personal hearing as mandated by Rule 92(3) of CGST Rules, 2017, violating principles of natural justice. The show cause notices allowed 15 days for response, which petitioner complied with, but hearing was allegedly held before reply. No clear evidence of hearing intimation existed. Rule 92(3) requires reasonable opportunity for hearing after reply to show cause notice. The matter was remanded for fresh consideration of refund application, upholding principles of fair play.

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    ActsIncome Tax
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