Whether grant of opportunity of personal hearing before the due date of filing reply to show cause notice is valid ?
Issue Favourable to Tax Payer ?:- yes
Held - it is crystal clear that the refund application cannot be rejected without hearing the applicant (petitioner herein) and in the instant case.....
Issue Favourable to Tax Payer ?:- yes
Held - Admittedly, the show cause notice dated 21.11.2022 issued at 18:17:33 hrs to the petitioner, calls upon the petitioner to submit a reply wit.....