Rejection of refund application without granting opportunity of hearing is violative of principle of natural justice

Shivbhola Filaments Private Limited Vs Assistant Commissioner CGST & Anr. (Delhi High Court)

Rejection of refund application without granting opportunity of hearing is violative of principle of natural justice

The Hon’ble Delhi High Court in M/s Shivbhola Filaments Private Limited. v.  Assistant Commissioner of CGST [W.P.(C) 9742/2023 dated July 25, 2023] restored the refund application rejected by the Adjudicating Authority and held that the assessee would not be left unheard.

Facts:

M/S Shivbhola Filaments Private Limited (“the Petitioner”) is engaged in the manufacturing of Polypropylene Yarn and Polypropylene narrow woven fabric, which are subject to GST @ 12% @ 5%, respectively.

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