False Claim of Denial of Natural Justice Leads to ₹50,000 Costs in GST Refund Case

Velocity Exports LLP & Anr. Vs Union of India & Ors. (Gujarat High Court) The Gujarat High Court considered a writ petition in which the petitioners alleged that the adjudicating authority had violated the principles of natural justice by not granting any personal hearing despite repeated requests. The petition specifically stated that the authority had committed a breach of natural justice by failing to provide an opportunity of hearing. Upon examination of the record, the Court noted that a Show Cause Notice in FORM GST-RFD-08 dated 27.05.2024 had been issued, directing the petitione...