Order Date – 22 December 2022

Facts –

• The Petitioner, M/s Shaurya and Company, filed an appeal for refund amount as excess IGST paid for the period February 2020. The petitioner prayed to remit back the case to the assessment officer to assess the demand afresh.

Issue –

• Whether the petitioner is eligible for refund?

Order–

• The Hon’ble High Court held that the order is bad in law, as there is violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case; there is no sufficient evidence as to how the officer could determine the amount due and payable by the assesse, and the authorities not to have adjudicated the matter on the attending facts and circumstances.
• Hence the impugned order is set aside and directed to refund excess deposit made by the petitioner. The Court also direct for de-freezing/de-attaching of the bank account(s) and Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials.