2026 (9) TMI 1358

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.... No. 1: Mr Sanket Gupta for Mr Anand Nainawati (5970). For the Respondent(s) No. 2: Mr Utkarsh R Sharma (6157). For the Respondent(s) No. 3: Notice Served By DS. ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. At the outset, learned advocate Mr. Sanket Gupta does not press the prayer clause 37-b and 37-c, and the prayer in the writ petition is only confined to paragraph 37....

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....ed order is required to be quashed and set aside as the respondent authority has not given any opportunity of hearing to the petitioner and also has not assigned the reasons for rejecting the portion of refund claim. He, thus, urged that the matter may be remanded to the respondent authorities. 3. The petitioner, which is engaged in the manufacture of active ingredients and advanced intermediat....

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.... is being challenged by the petitioner on the ground of violation of principles of natural justice. When this aspect was pointed out to learned Senior Standing Counsel, Mr. Sharma, he was unable to controvert the same. 5. We have also perused the impugned order and it is found that, in fact, the respondent authority has not assigned any reason for rejecting the part of the refund claim. It is a....