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 Polyp...