Refund Claim Rejected Without Hearing; Violates Natural Justice, Case Reconsidered for Due Process Under GST Rules.

Refund of unutilised input tax credit - officer concerned proceeded on leave on personal grounds and therefore, the matter was assigned to another officer, who was required to give a fresh opportunity of personal hearing to the petitioner - newly appointed officer, without availing any opportunity of hearing passed an order, rejecting the claim of refund - principles of natural justice - matter restored back - HC .....

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