BA Continuum India Pvt. Ltd Vs Union Of India
Date: March 8, 2021
Subject Matter
Telephonic conversations and exchange of e-mails are not a substitute for 'Personal hearing'
Summary
When the law requires that no application for refund shall be rejected without giving an applicant an opportunity of being heard, the same cannot be substituted by telephonic conversations and exchange of e-mails. This is more so in the case of a cla…
Heard Mr. Prakash Shah, learned counsel for the petitioner and Ms. Jyoti Chavan, learned AGP for the respondents-State. 2. In this petition filed under Articles 226 / 227 of the Constitution of India, petitioner has assailed legality and correctness of five identical orders all dated 26.06.2020 passed by respondent No.4 for five quarters covering the period from April, 2018 to June, 2019 rejecting…