https://www.taxtmi.com/highlights?id=55638 Refund of GST - Refund was rejected on the ground that there is no provision under GST Act and GST Rules for refund of excess payment of tax, if such payment is made through ITC - The Appellate Authority, in the instance case, was required to grant the petitioner an opportunity to explain its stand on GSTR-1 and GSTR-3B as also the Circulars - the impugned order militates against the principles of natural justice. - HC en-us Wed, 25 Nov 2020 10:54:22 +0530 Wed, 25 Nov 2020 10:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55638 Refund of GST - Refund was rejected on the ground that there is no provision under GST Act and GST Rules for refund of excess payment of tax, if such payment is made through ITC - The Appellate Authority, in the instance case, was required to grant the petitioner an opportunity to explain its stand on GSTR-1 and GSTR-3B as also the Circulars - the impugned order militates against the principles of natural justice. - HC Highlights GST Wed, 25 Nov 2020 10:54:22 +0530 https://www.taxtmi.com/highlights?id=55638