Tvl. Naggaraj Anooradha Vs State Tax Officer
Date: July 8, 2021
Subject Matter
Rejection of ITC refund without affording an opportunity for personal hearing is liable to be set aside.
Summary
The case of the petitioner appears to be that two invoices relating to the month of March, 2020 had been inadvertantly omitted to be taken into account and this would account for mismatch. Had a personal hearing been afforded to the petitioner prior…
Heard Mr.S.Ramanan, learned counsel for the petitioner and Mr.TNC.Kaushik, learned Government Advocate for the respondents. 2. The petitioner challenges order dated 22.07.2020 rejecting its request for refund. The petitioner is an registered assessee on the files of the State Tax Officer/sole respondent under the Goods and Services Tax Act, 2017 (in short ‘Act’). The petitioner has mad…