https://www.taxtmi.com/caselaws?id=442375 The HC held that rejection of the Advance Ruling application without providing the petitioner an opportunity to show cause violated natural justice. The court found that the hearing under Section 98(2) cannot be a mere formality and the petitioner should have been informed that the application could be rejected due to the contractual period's expiry. The respondent's order rejecting the application without admission was quashed, and the application was restored for reconsideration with due opportunity to the petitioner to present additional pleas. The petition was allowed in part, emphasizing the necessity of a fair hearing before rejecting such applications. en-us Wed, 12 Apr 2023 00:00:00 +0530 Wed, 30 Jul 2025 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442375 The HC held that rejection of the Advance Ruling application without providing the petitioner an opportunity to show cause violated natural justice. The court found that the hearing under Section 98(2) cannot be a mere formality and the petitioner should have been informed that the application could be rejected due to the contractual period's expiry. The respondent's order rejecting the application without admission was quashed, and the application was restored for reconsideration with due opportunity to the petitioner to present additional pleas. The petition was allowed in part, emphasizing the necessity of a fair hearing before rejecting such applications. Case-Laws GST Wed, 12 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442375