2021 (4) TMI 741 - HC - GST

Rejection of refund claim - order of rejection passed without granting any hearing - violation of principles of natural justice - HELD THAT - This writ petition can be disposed of with a direction upon the officer concerned to grant one week time to the petitioner to rectify the deficiencies as per the letter dated December 18, 2019. The petitioner shall be required to rectify the deficiencies within one week peremptorily, and thereafter, the authority concerned shall grant an opportunity of hearing to the petitioner and pass a reasoned order with regard to the refund claimed by the petitioner within seven weeks from date.

Summary

The High Court of Calcutta, in a case involving a refund rejection order by the Assistant Commissioner of CGST and Central Excise, directed the officer to give the petitioner one week to rectify deficiencies mentioned in a previous letter. The petitioner must rectify the deficiencies within one week, after which a hearing will be granted, and a decision on the refund claim must be made within seven weeks.