CASE LAW
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Authority |
One liner |
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2024(09)LCX0155 Jammu & Kashmir High Court Hallmark |
Order rejecting the refund application u/s 54(1) of the CGST is set aside due to the department's failure to provide an opportunity to be heard before rejecting the claim, as per Rule 92(3) of the GST Rules, 2017. |
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2024(03)LCX0269 Jharkhand High Court ESL Steel Limited |
Not considering the assessee’s reply or granting a proper opportunity for a hearing is violation of principles of natural justice under GST act under proviso to theRule-92(3) of the CGST Rules, 2017. |