Rejection of refund application without granting opportunity of hearing is violative of principle of natural justice
Quick Summary
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
Views : 298
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