GST – Rajasthan High Court: Principles of natural justice have been violated by the adjudicating authority by not granting personal hearing before rejecting the refund and the appellate authority only on account of the fact that it had provided opportunity of hearing, did not interfere with the order of the adjudicating authority - Hence both the orders cannot be sustained, as PH is mandatory at adjudicating level - Appeal allowed [Order attached]

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24-Jan-2023 00:07:00