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I. HIGH COURT
58 M/s KBL SPML 25JV vs. Authority for Advance Ruling, Karnataka GST Bangalore
[2023-TIOL-1146-HC-KAR-GST]
Date of Order: 12th April, 2023
Rejection of Advance Ruling Application without providing an opportunity of a hearing is violative of the principles of natural justice.
FACTS
Application filed seeking Advance Ruling was rejected without being admitted for hearing and without due opportunity to show cause against the reason assigned. The Application was rejected on the grounds of the expiry of the contractual period.
HELD
The Court noted that the opportunity of hearing cannot be an empty formality, and the petitioner should have been informed that the application could be rejected without admission on the ground the corresponding contractual period has expired. It was held that appropriate liberty to file an additional plea to show cause against such reasoning should be provided and the application should be reconsidered.
59 Gobinda Const
