Petitioner entitled to CGST refund despite form errors; natural justice violation found in denial without hearing

Petitioner entitled to CGST refund despite form errors; natural justice violation found in denial without hearingCase-LawsGSTThe HC held that the petitioner was entitled to the CGST refund despite citation of an incorrect provision or typographical errors

Petitioner entitled to CGST refund despite form errors; natural justice violation found in denial without hearing
Case-Laws
GST
The HC held that the petitioner was entitled to the CGST refund despite citation of an incorrect provision or typographical errors in the refund application forms. Such technical defects cannot justify rejection of the substantive claim. The appellate authority erred in law by dismissing the refund on this ground without adjudicating the claim on merits. Furthe

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