Refund of double tax paid by petitioner along with interest for...

Refund of double tax paid by petitioner along with interest for November and December 2020 sought. Non-filing of GSTR-3B from July to December 2020. Petitioner to claim refund by appropriate application to authority as Insolvency Resolution Professional obtained GST registration in petitioner's name, now suspended. Impugned order confirming levy of interest and penalty quashed due to lack of show-cause notice u/s 126(3) of Act denying opportunity of hearing. Matter remanded to adjudicating authority to issue fresh show-cause notice enabling petitioner to avail hearing opportunity within 12 weeks. Petition disposed by way of remand.