ITC refund cannot be rejected without affording Opportunity of hearing

Tvl. Naggaraj Anooradha Vs State Tax Officer (Madras High Court)

Heard Mr.S.Ramanan, learned counsel for the petitioner and Mr.TNC.Kaushik, learned Government Advocate for the respondents.

2. The petitioner challenges order dated 22.07.2020 rejecting its request for refund. The petitioner is an registered assessee on the files of the State Tax Officer/sole respondent under the Goods and Services Tax Act, 2017 (in short ‘Act’). The petitioner has made a claim for refund of Input Tax, in respect of which a d

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