Refund application cannot be rejected without providing opportunity of personal hearing to the assessee

Refund application cannot be rejected without providing opportunity of personal hearing to the assessee https://www.taxtmi.com/article/detailed?id=11100 Principles of natural justice require affording an assessee a personal hearing before rejecting a tax refund application; scheduling a hearing within seven days while giving 15 days to reply and then passing an order without addressing objections amounted to denial of opportunity to be heard, leading to setting aside the administrative rejection and remitting the matter for fresh consideration on merits within a prescribed time. en-us Sat, 11 Feb 2023 09:44:54 +0530 Sat, 11 Feb 2023 09:44:54 +0530 TaxTMI RSS Generator Refund application cannot be rejected without providing opportunity of personal hearing to the assessee https://www.taxtmi.com/article/detailed?id=11100 Principles of natural justice require affording an assessee a personal hearing before rejecting a tax refund application; scheduling a hearing within seven days while giving 15 days to reply and then passing an order without addressing objections amounted to denial of opportunity to be heard, leading to setting aside the administrative rejection and remitting the matter for fresh consideration on merits within a prescribed time. Articles Goods and Services Tax - GST Sat, 11 Feb 2023 09:44:54 +0530 https://www.taxtmi.com/article/detailed?id=11100