HC: Quashes order rejecting refund application without granting reasonable hearing opportunity

Madras HC quashes Addl. Commissioner (Appeals) order rejecting assessee’s application for refund of CGST before being heard by the Assessing Authority; Rules that when Rule 92(3) of the CGST Rules, 2017, makes it clear that hearing is mandatory before rejecting any application for refund, the Assessing Authority as well as the Appellate Authority, in their respective orders, have arbitrarily and by total non application of mind to the said Rule, rejected the assessee-petiti...