Calcutta HC Sets Aside GST Order Rejecting Refund Without Hearing

Gaurav Agarwal Vs Assistant Commissioner (Calcutta High Court) Calcutta High Court has set aside an order by the Goods and Services Tax (GST) Appellate Authority that rejected a refund appeal filed by Gaurav Agarwal. The High Court’s decision, which highlighted a series of procedural irregularities and a lack of opportunity for hearing, has remanded the matter for a fresh adjudication on its merits. The ruling underscores the judiciary’s commitment to ensuring that tax authorities adhere to fundamental principles of natural justice and fair play. The case revolved around Gaurav Aga...