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2020 (11) TMI 748 - HC - GSTPrinciples of Natural Justice - no prior opportunity of hearing was given to the petitioner - Rejection of Refund application of IGST - HELD THAT - Since refund in similar facts and circumstances has been allowed for the period December, 2017 to March, 2018, this Court sets aside the impugned order and remands the matter to the respondent No.3 for fresh consideration/determination in accordance with law within six weeks. All the rights and contentions of the parties are left open. Petition allowed by way of remand.
Issues:
Challenge to rejection of IGST refund application on grounds of natural justice and non-reasoned order. Analysis: The petitioner challenged the rejection of their IGST refund application for the period October to November 2017, alleging a violation of natural justice and a lack of reasoning in the impugned order. The petitioner's counsel argued that no prior opportunity of hearing was provided, and the order did not specify the reasons for denying the refund. Additionally, it was highlighted that refund applications for the subsequent period of December 2017 to March 2018, with similar circumstances, were approved by a different authority. This discrepancy led the Court to set aside the impugned order and remand the matter for fresh consideration by the concerned authority within six weeks, emphasizing adherence to legal principles. The judgment ensured that all rights and contentions of the parties remained open for further proceedings, maintaining fairness in the resolution of the dispute. Furthermore, the Court conducted the hearing via video conferencing due to prevailing circumstances, showcasing adaptability in the judicial process. The directive to upload the order on the website immediately and provide a copy to the counsel via email demonstrated a commitment to transparency and efficient communication in legal proceedings. Overall, the judgment reflected a meticulous review of the issues raised, emphasizing the importance of procedural fairness and reasoned decision-making in administrative actions related to tax refunds.
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