High Court Restores Case for CGST, SGST, and Cess Refund Denied Without Personal Hearing or Sufficient Reasons.

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....Refund of amount including CGST, SGST and cess - non-grant of personal hearing to the petitioner - the order of rejection i.e., the impugned order has given no reasons as to why refund sought by the petitioner was neither admissible nor payable. Mr Jain is right that the only ground given was that the supplier of the petitioner was reported as “risky”, which, to our minds, does not convey much - Matter restored back - HC....