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Refund application cannot be rejected without providing opportunity of personal hearing to assessee
Case Law Details
- Case Name
- Lenovo India Private Limited Vs Assistant Commissioner of GST & Central Excise (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Lenovo India Private Limited Vs Assistant Commissioner of GST & Central Excise (Madras High Court)
The Hon’ble Madras High Court in M/s. Lenovo India Private Limited Vs Assistant Commissioner of GST & Central Excise in [W.P.No.1863 of 2023 and W.M.P.No.1965 of 2023 dated February 01, 2023] quashed the Order passed by the Revenue Department rejecting the refund application of the assessee, on the grounds that, no opportunity of personal hearing was provided, which is against the principles of natural justice. Further, directed the Revenue Department to pass an order after adhering to ...
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