CGST refund rejected after cancellation of registration without providing opportunity of hearing : Calcutta HC Sets aside GST Order

The Calcutta High Court has set aside a GST order that rejected a refund claim after the taxpayer's registration had been cancelled, primarily because the rejection was made without affording the taxpayer an opportunity to be heard. The court held that the denial of a hearing is a clear violation of the principles of natural justice. The taxpayer's CGST refund application was rejected by the authorities following the cancellation of their GST registration. The High Court, upon review, found that the adjudicating authority had failed to provide the taxpayer a chance to present their case before making a final decision. Consequently, the court quashed the order and remanded the matter back to the authority with a directive to pass a fresh, reasoned order after giving the petitioner a proper hearing. This judgment underscores the non-negotiable right of a taxpayer to be heard in any proceedings that adversely affect them.