2025 (3) TMI 233

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..... based on the remarks indicated in the last column - as argued such rejection is arbitrary since there was no compliance with natural justice and the Petitioner was denied the opportunity to show how the Petitioner was entitled to a refund - HELD THAT:- Respondent should have heard the Petitioner before rejecting the refund applications. The rejection of refund applications involves civil consequen .....

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..... s. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of learned counsel for the parties. 3. Mr Harjot Singh Alang, learned counsel for the Petitioner, submits that without issuing any formal orders on the Petitioner's applications seeking a refund, the department's website (Exhibit 'L' pages 53-54) indicates that some of the Petitioner's applications seeking .....

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..... arks indicate the reasons for rejection. At no stage did the Petitioner take steps to correct the deficiencies reflected in Exhibit 'L'. Therefore, he submits that this Court should not interfere at the behest of such Petitioner. 7. Considering rival contentions and perusing the materials on record, we are satisfied that in the facts of this case, the Respondent should have heard the Petitioner b .....

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