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

Case Law Details

Case Name
Shivbhola Filaments Private Limited Vs Assistant Commissioner CGST & Anr. (Delhi High Court)
Date of Judgement/Order
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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 Polyp...
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Author Info

Bimal Jain
Name: Bimal Jain
Qualification: LL.B / Advocate
Company: A2Z Taxcorp LLP
Location: Delhi, Delhi
Articles Published: 2,877

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