Not providing an opportunity of being heard before passing an order is violative of principle of natural justice
Last updated: 09 April 2021
Court :
Jammu & Kashmir High Court
Brief :
The Hon'ble Jammu & Kashmir High Court in Navneet R. Jhanwar v. State Tax Officer and Ors. [WP (C) No. 443/2021, dated March 17, 2021] quashed the refund rejection order passed by the Revenue Authority rejecting the claim for refund without giving an opportunity of being heard and remanded back the matter for passing an order afresh after putting proper show cause notice and affording a reasonable opportunity of being heard. Held that, grounds on which the refund rejection order passed were not proposed in the show cause notice nor the opportunity of personal hearing was provided to the assessee. Thus, it is a clear case of violation of principle of natural justice and proviso to Rule 92(3) of the Central Goods and Services Tax Rules, 2017 ('CGST Rules').
Citation :
WP (C) No. 443/2021, dated March 17, 2021
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Bimal Jain
Published in GST
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