Infosys Limited Vs Deputy Commissioner, State Tax
Date: November 5, 2021
Subject Matter
No application for refund shall be rejected without giving the applicant an opportunity of being heard
Summary
1. The expression ‘opportunity of being heard’ is not an expression of empty formality. It is a part of the well-recognized principle of audi alteram partem which forms the fulcrum of natural justice and is central to fair procedure…
The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as “the CGST Act and UPGST Act”) by M/s. Lucknow Producers Cooprative Milk Union Ltd, 22, Jopling Road, Lucknow, Uttar Pradesh (hereinafter referred to as the “Appellant”) against the Advanc…