Rejection of refund without hearing the petitioner & without intimating the reason not justified

Sahibabad Printers Vs Additional Commissioner CGST (Appeals) And Others (Allahabad High Court) Counsel for the petitioner argues that as the show cause notice was silent, the petitioner could not have been expected to give any reply and further questioning the appellate order he argues that the appellate authority was wrong in recording that no document has been produced, as the application of the petitioner for refund in Form RFD-01 was well with the department. Sri B.K.S. Raghuvanshi, counsel for the respondent on the other hand has tried to justify the order by saying that once the petition...