https://www.taxtmi.com/caselaws?id=401159 The appeals filed under Section 107 of the Central Goods and Service Tax Act, 2017 against Orders-in-original rejecting refund claims were allowed. The Additional Commissioner found that the impugned orders lacked discussion on legal provisions and rules, and the rejection of refund claims without proper consideration or opportunity for personal hearing was against the principles of natural justice. The appeals were disposed of by setting aside the orders and directing the appellant to submit relevant documents for further processing by the adjudicating authority in accordance with the prescribed procedures under the CGST Act, 2017 and CGST Rules. en-us Tue, 03 Nov 2020 00:00:00 +0530 Thu, 20 Mar 2025 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401159 The appeals filed under Section 107 of the Central Goods and Service Tax Act, 2017 against Orders-in-original rejecting refund claims were allowed. The Additional Commissioner found that the impugned orders lacked discussion on legal provisions and rules, and the rejection of refund claims without proper consideration or opportunity for personal hearing was against the principles of natural justice. The appeals were disposed of by setting aside the orders and directing the appellant to submit relevant documents for further processing by the adjudicating authority in accordance with the prescribed procedures under the CGST Act, 2017 and CGST Rules. Case-Laws GST Tue, 03 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401159