https://www.taxtmi.com/caselaws?id=420630 Delhi HC disposed of petition challenging refund rejection under GST Rules. Court held respondent failed to provide mandatory personal hearing before rejecting refund application, violating natural justice principles. Impugned order lacked proper reasoning, merely stating supplier was "risky" without adequate explanation. Despite petitioner's prompt reply to show cause notice within inadequate 7-day timeframe, hearing wasn't properly conducted. Court directed respondent to grant fresh hearing and pass reasoned speaking order with copy to petitioner before deciding refund application. en-us Wed, 30 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420630 Delhi HC disposed of petition challenging refund rejection under GST Rules. Court held respondent failed to provide mandatory personal hearing before rejecting refund application, violating natural justice principles. Impugned order lacked proper reasoning, merely stating supplier was "risky" without adequate explanation. Despite petitioner's prompt reply to show cause notice within inadequate 7-day timeframe, hearing wasn't properly conducted. Court directed respondent to grant fresh hearing and pass reasoned speaking order with copy to petitioner before deciding refund application. Case-Laws GST Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420630