2023 (2) TMI 360

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....1863 of 2023 And W. M. P. No. 1965 of 2023 - -<br>GST<br>Hon&#39;ble Mr. Justice Abdul Quddhose For the Petitioner : Mr.J.Shankarraman For the Respondents : Mr.M.Santhana Raman Senior Panel Counsel ORDER The petitioner has challenged the impugned order dated 13.12.2022, rejecting their application seeking refund, on the ground of violation of principles of natural justice. 2. The pe....

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....t, however, in the very same show cause notice, the petitioner has been called upon to appear before the respondent on 28.11.2022 at 03:00 p.m. either through physical / virtual hearing. Having given time for the petitioner to submit a reply within a period of 15 days from 21.11.2022 at 18:17:33 hrs, the respondent ought not to have called the petitioner for physical / virtual hearing on 28.11.202....

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....ferred to supra. Therefore, it is made clear that the principles of natural justice has been violated by the respondent before passing of the impugned order rejecting the petitioner&#39;s application seeking for refund. 6. Hence, the impugned order has to be quashed and the matter has to be remanded back to the respondent for fresh consideration on merits and in accordance with law, within a ti....