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

Last updated: 10 February 2023

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The Madras High Court has quashed a GST refund rejection order because the tax authorities failed to provide the assessee with a personal hearing. The court found this to be a violation of natural justice principles. The case involved Lenovo India Private Limited, whose refund application for over £8.5 million was rejected without proper consideration of their request for a hearing. The High Court has now ordered the authorities to reconsider the refund application, ensuring a personal hearing is given and all objections are addressed.

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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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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