https://www.taxtmi.com/caselaws?id=401030 The High Court set aside the Appellate Authority's order rejecting a refund claim for excess GST payment, directing the petitioner to address identified issues in a representation. The Appellate Authority was instructed to grant a hearing to the petitioner and issue a new order promptly. The Court found the Appellate Authority's failure to verify the adjustment of excess tax and lack of opportunity for the petitioner to comment violated principles of natural justice. The writ petition was allowed with these directions and observations. en-us Thu, 19 Nov 2020 00:00:00 +0530 Thu, 20 Mar 2025 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401030 The High Court set aside the Appellate Authority's order rejecting a refund claim for excess GST payment, directing the petitioner to address identified issues in a representation. The Appellate Authority was instructed to grant a hearing to the petitioner and issue a new order promptly. The Court found the Appellate Authority's failure to verify the adjustment of excess tax and lack of opportunity for the petitioner to comment violated principles of natural justice. The writ petition was allowed with these directions and observations. Case-Laws GST Thu, 19 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401030