Refund application cannot be rejected without providing opportunity of personal hearing to the assessee

Last updated: 10 February 2023

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in M/s. Lenovo India Private Limited Vs Assistant Commissioner of GST & Central Excise in [W.P.No.1863 of 2023 and W.M.P.No.1965 of 2023 dated February 01, 2023] quashed the Order passed by the Revenue Department rejecting the refund application of the assessee, on the grounds that, no opportunity of personal hearing was provided, which is against the principles of natural justice. Further, directed the Revenue Department to pass an order after adhering to the principles of natural justice, considering on merits and in accordance with law within a period of 12 weeks.

Citation :
W.P.No.1863 of 2023 and W.M.P.No.1965 of 2023 dated February 01, 2023

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Bimal Jain

Published in GST
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Refund application cannot be rejected without providing opportunity of personal hearing to the assessee

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