https://www.taxtmi.com/caselaws?id=762467 The Gauhati HC dismissed a writ petition challenging an Order-in-Original under CGST/AGST Act, 2017 regarding ITC refund on zero-rated supplies. The petitioner claimed violation of natural justice principles, alleging inadequate hearing opportunity. The court held that the petitioner received proper show cause notice but failed to submit an effective reply despite seeking four weeks' time and declining personal hearing. The HC ruled that adequate statutory remedy exists through appeal under Section 107 of CGST/AGST Act, 2017, making the writ petition premature and not maintainable at this stage. en-us Tue, 12 Nov 2024 00:00:00 +0530 Mon, 02 Jun 2025 21:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762467 The Gauhati HC dismissed a writ petition challenging an Order-in-Original under CGST/AGST Act, 2017 regarding ITC refund on zero-rated supplies. The petitioner claimed violation of natural justice principles, alleging inadequate hearing opportunity. The court held that the petitioner received proper show cause notice but failed to submit an effective reply despite seeking four weeks' time and declining personal hearing. The HC ruled that adequate statutory remedy exists through appeal under Section 107 of CGST/AGST Act, 2017, making the writ petition premature and not maintainable at this stage. Case-Laws GST Tue, 12 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762467