TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tax Refund Claim Overturned: Authority Fails to Ensure Fair Hearing and Procedural Transparency During Pandemic Restrictions</h1> <h3>Wallem Shipmanagement (India) Pvt. Ltd. Versus The Union of India & Ors.</h3> Wallem Shipmanagement (India) Pvt. Ltd. Versus The Union of India & Ors. - 2023 (75) G. S. T. L. 570 (Bom.) Issues Involved:The issues involved in the judgment are the rejection of a refund application by the Assistant Commissioner of State tax without providing adequate opportunity of hearing to the Petitioner, and the violation of the principle of natural justice due to the rejection order.Issue 1: Rejection of Refund Application without Adequate Opportunity of HearingThe Petitioner, engaged in the business of 'placement and supply service of personnel,' applied for a refund of IGST, CGST, SGST for a specific period. Respondent No. 2 issued a show cause notice pointing out defects in the refund application and granted a short extension of three days for the Petitioner to reply. The Petitioner requested a longer extension due to the pandemic, which was only partially granted. The rejection of the refund application by Respondent No. 2 was based on the Petitioner not replying to the show cause notice within the limited time provided. The Petitioner argued that the rejection without a proper hearing violated natural justice and requested the matter to be restored for fresh adjudication.Issue 2: Violation of Principle of Natural JusticeThe Respondent contended that adequate opportunity of hearing was provided to the Petitioner through the show cause notice and the short extension granted. However, the Court found that the Petitioner's request for an extension of two weeks due to the pandemic disruption was reasonable. The Court noted the global disruption caused by the pandemic and criticized the short time given to the Petitioner to respond. Despite the Petitioner's repeated requests for a longer time, the Respondent did not reject the extension request, indicating a lack of adequate opportunity for the Petitioner to present their case. Consequently, the Court held that the rejection of the refund application was unjustified and set aside the order, directing a fresh show cause notice, reply period, and a speaking order with a personal hearing opportunity.Separate Judgment:No separate judgment was delivered by the Judges in this case.This summary highlights the key issues addressed in the judgment, focusing on the rejection of the refund application without proper hearing and the subsequent violation of the principle of natural justice. The Court emphasized the importance of providing adequate opportunity for the Petitioner to present their case, especially considering the extraordinary circumstances of the pandemic.
TaxTMI 