Bombay HC Quashes GST Refund Recovery in Absence of SCN & due to non granting of Hearing Opportunity

The Bombay High Court has set aside an order for the recovery of a Goods and Services Tax (GST) refund from an assessee. The court's decision was based on a fundamental principle of natural justice: the GST refund recovery order had been issued without serving a proper show-cause notice (SCN) to the taxpayer or providing an opportunity for a hearing. The High Court emphasized that such procedural lapses violate the rights of the assessee to present their case. This ruling underscores the mandatory requirement for tax authorities to follow due process before issuing any adverse orders, ensuring fairness and transparency in tax administration.