https://www.taxtmi.com/caselaws?id=771485 CESTAT Chandigarh allowed the appeal by an advertising agency seeking refund of pre-deposit amount of Rs. 8,00,000/-. The Tribunal found clear violation of natural justice principles as the appellant was not provided opportunity of hearing before appropriation of refund amount under Section 79(1) of CGST Act, 2017 against arrears from another order. The appellant was also not served copy of the demand order. The Tribunal set aside the impugned order and remanded the matter to original adjudicating authority with directions to decide afresh following due process within sixteen weeks. en-us Thu, 22 May 2025 00:00:00 +0530 Tue, 27 May 2025 08:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771485 CESTAT Chandigarh allowed the appeal by an advertising agency seeking refund of pre-deposit amount of Rs. 8,00,000/-. The Tribunal found clear violation of natural justice principles as the appellant was not provided opportunity of hearing before appropriation of refund amount under Section 79(1) of CGST Act, 2017 against arrears from another order. The appellant was also not served copy of the demand order. The Tribunal set aside the impugned order and remanded the matter to original adjudicating authority with directions to decide afresh following due process within sixteen weeks. Case-Laws Service Tax Thu, 22 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771485