Rejection of refund application without granting opportunity of hearing is violative of principle of natural justice


Last updated: 11 August 2023

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in M/s Shivbhola Filaments Private Limited. v.  Assistant Commissioner of CGST [W.P.(C) 9742/2023 dated July 25, 2023] restored the refund application rejected by the Adjudicating Authority and held that the assessee would not be left unheard.

Citation :
W.P.(C) 9742/2023 dated July 25, 2023

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Bimal Jain
Published in GST
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