Rejection of refund application without granting opportunity of hearing is violative of principle of natural justice

Last updated: 11 August 2023

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The Delhi High Court has ruled that rejecting refund applications without giving the applicant a chance to be heard is unlawful. In the case of M/s Shivbhola Filaments Private Limited, the court found that the refund applications were rejected solely based on discrepancies between GSTR-3B and GSTR-2A, without allowing the company to reconcile these differences. The court has restored the refund applications and ordered the authorities to reconsider them, ensuring the company is given a full opportunity to present its case.

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in M/s Shivbhola Filaments Private Limited. v. Assistant Commissioner of CGST [W.P.(C) 9742/2023 dated July 25, 2023] restored the refund application rejected by the Adjudicating Authority and held that the assessee would not be left unheard.

Citation :
W.P.(C) 9742/2023 dated July 25, 2023

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1 Year PLAN - Rs.~~1999~~

1799

(Excl. of GST ₹323)

2 Years PLAN - Rs.~~3499~~

3149

(Excl. of GST ₹566)

BEST VALUE

3 Years PLAN - Rs.~~4999~~

4499

(Excl. of GST ₹809)

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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