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    <description>The Court found that the unilateral appropriation of a refundable amount without notice to the Assessee under the Central Goods &amp;amp; Services Act, 2017, violated principles of natural justice. The Court granted partial relief, setting aside the appropriation and remitting the matter for reconsideration with the Assessee&#039;s opportunity to be heard. The responding respondent was directed to inform the Assessee of the reconsideration result promptly.</description>
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      <description>The Court found that the unilateral appropriation of a refundable amount without notice to the Assessee under the Central Goods &amp;amp; Services Act, 2017, violated principles of natural justice. The Court granted partial relief, setting aside the appropriation and remitting the matter for reconsideration with the Assessee&#039;s opportunity to be heard. The responding respondent was directed to inform the Assessee of the reconsideration result promptly.</description>
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