Ceebit India P. Ltd. And ANR. v. The Asst. Com. State Tax, Taltala Ch. And ORS.

7.7.2021 ks WPA 9469 of 2021 sl. 8 Ceebit India Pvt. Ltd & Anr.

Vs.

The Assistant Commissioner, State Tax Taltala Charge, 14 Beliaghata Road, Kolkata & Ors.

Mr. Vinay Shraff, Mr. Himangshu Ray ... For the Petitioners.

Mr. A. Roy, Ld. GP., Mr. S. Mukherjee, Mr. Debasish Ghosh ... For the State.

Heard learned Advocates appearing for the petitioners and the revenue respondents.

The petitioners have challenged the impugned order dated 11th January, 2021 passed by the Assistant Commissioner, GST rejecting the claim of refund of the petitioners. Without going into the merit of the case, this impugned order is set aside and remanded to the Assistant Commissioner solely on the ground of violation of principle of natural justice by not providing the opportunity of hearing to the petitioners before passing the impugned order rejecting the claim of the petitioners.

The respondent concerned is directed to consider afresh the application of the petitioners by giving an opportunity of hearing to the petitioners and provide to file any additional documents, if required under the law. The Revenue respondent concerned shall

consider and dispose of the application of refund in question made by the petitioners within eight weeks from the date of communication of this order. WPA 9469 of 2021 is disposed of accordingly.

( Md. Nizamuddin, J. )