The Madras High Court (HC) presided by Justice Abdul Quddhosh directed for fresh consideration on merits and in accordance with law.
Further ordered that, after adhering to the principles of natural justice and giving the petitioner a personal hearing, the respondent shall issue final orders within twelve weeks after receiving a copy of this order.
The writ petition was filed in opposition to the decision made by the respondent to deny the petitioner’s request for a refund of the Integrated Goods and Service Tax (IGST) that was paid on the supply of goods to Special Economic Zone (SEZ) Units, and to quash the decision by declaring it to be invalid, illegal, and improper.
The petitioner, M/s. Lenovo India Private Limited, argued that the impugned judgement violated the natural justice principles when it rejected their plea for a refund.
It was submitted by the petitioner that the respondent issued a show cause notice dated 21.11.2022 to the petitioner, calling upon the petitioner to submit a reply within a period of 15 days. However, in the very same show cause notice, the petitioner has been called upon to appear before the respondent on 28.11.2022 either through physical / virtual hearing.
Therefore, it is made obvious that the respondent breached the laws of natural justice prior to delivering the contested order rejecting the petitioner’s plea for a refund.
The respondent side had violated natural justice, according to the bench. Quashed as well, and the case must be returned to the respondent for an if further of the merits and compliance with the law, within a time range to be established by this Court.
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