https://www.taxtmi.com/caselaws?id=450612 The HC allowed the writ application filed by the petitioner seeking proportionate refund of cess paid on coal utilized in zero-rated supplies. The court found that principles of natural justice were violated as personal hearing was not provided during original proceedings, only during appellate stage. The rejection order dated 31.07.2020 was deemed a non-speaking order without recording mandatory reasons under Rule 92(3) of Rules 2017. The court quashed the rejection order and remitted the case to respondent no. 3 to restart proceedings from personal hearing stage, ensuring compliance with natural justice principles. en-us Mon, 04 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450612 The HC allowed the writ application filed by the petitioner seeking proportionate refund of cess paid on coal utilized in zero-rated supplies. The court found that principles of natural justice were violated as personal hearing was not provided during original proceedings, only during appellate stage. The rejection order dated 31.07.2020 was deemed a non-speaking order without recording mandatory reasons under Rule 92(3) of Rules 2017. The court quashed the rejection order and remitted the case to respondent no. 3 to restart proceedings from personal hearing stage, ensuring compliance with natural justice principles. Case-Laws GST Mon, 04 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450612