Rejection of GST refund without considering assessee’s reply violates principles of natural justice

M/s. Sri Gayathri Cashews Vs Assistant Commissioner of GST and Central Excise (Madras High Court) Rejection of IGST refund without considering assessee’s reply and also without affording an opportunity of personal hearing was in violation of the principles of natural justice. Therefore, matter was remanded back for reconsideration to decide the refund claim on merits within the stipulated period. FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT The petitioner is aggrieved against the order of the respondent dated 19.07.2018, rejecting the petitioner’s refund claim. 2.The petitioner ass...