Court rules in favor of petitioner in refund claim dispute, citing violation of natural justice. Orders to be treated as show cause notices.

The court ruled in favor of the petitioner in two writ petitions challenging orders rejecting refund claims. The court held that the orders violated principles of natural justice as no opportunity for a personal hearing was granted. The court directed the parties to treat the orders as show cause notices, allowing the petitioner to respond. The second respondent was instructed to reconsider the claims after considering the objections and providing a personal hearing.

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Issues:
Challenging orders rejecting refund claims, violation of principles of natural justice, maintainability of writ petitions, opportunity of personal hearing.

Analysis:
The judgment pertains to two writ petitions challenging orders rejecting refund claims made by the petitioner for two different periods. The impugned orders were passed without providing an opportunity of personal hearing to the petitioner. The petitioner contended that the orders violated principles of natural justice as no show cause notice was issued. The counsel for the petitioner argued that the writ petitions were maintainable before the court due to this violation. On the other hand, the senior standing counsel for the respondents argued that the authority had considered the merits of the claim and passed the orders after seeking clarifications from the petitioner. However, she acknowledged that no opportunity of personal hearing was granted. She suggested treating the impugned orders as show cause notices and allowing the petitioner to respond to enable fresh orders to be passed in accordance with the law.

The court noted that the second respondent had not heard the petitioner before passing the impugned orders, which is essential when rejecting a refund claim, either partially or wholly. Citing previous judgments, the court emphasized the importance of providing an opportunity of personal hearing in such cases. The court referred to its previous decisions where it directed authorities to afford a personal hearing to petitioners in similar refund claim matters. In light of these considerations, the court disposed of both writ petitions by directing the parties to treat the impugned orders as show cause notices, allowing the petitioner to file objections/reply within four weeks. The second respondent was instructed to pass fresh orders after considering the objections/reply and providing an opportunity of personal hearing to the petitioner. No costs were awarded in this judgment.

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