GST and Tax : Steps to be Taken Before Issuing Orders which are Adverse to Assessee

GST and Tax : Steps to be Taken Before Issuing Orders which are Adverse to Assessee

Before passing any orders which are adverse to the assessee, the authorities are duty bound to give a hearing to the assessee, and further, the proviso to Rule 92(3) of the CGST Rules, 2017 provides that an opportunity of being heard be provided to the assessee prior to the rejection of the refund claim application.  

Citation : Infinx Services Pvt. Ltd v. Union of India [2026] GCtR 357 (Bombay)