https://www.taxtmi.com/caselaws?id=402240 The appeals involved refund claims under Section 54 of the CGST Act, 2017, rejected by the adjudicating authority due to deficiencies. The appellant argued that orders were passed ex-parte without a proper hearing, violating natural justice principles. The Additional Commissioner found a lack of opportunity for a hearing and rejection without a speaking order, leading to a denial of natural justice. The impugned orders were set aside, and the appellant was directed to submit relevant documents for further processing, emphasizing adherence to natural justice principles and fair adjudication procedures. en-us Fri, 23 Oct 2020 00:00:00 +0530 Fri, 21 Mar 2025 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402240 The appeals involved refund claims under Section 54 of the CGST Act, 2017, rejected by the adjudicating authority due to deficiencies. The appellant argued that orders were passed ex-parte without a proper hearing, violating natural justice principles. The Additional Commissioner found a lack of opportunity for a hearing and rejection without a speaking order, leading to a denial of natural justice. The impugned orders were set aside, and the appellant was directed to submit relevant documents for further processing, emphasizing adherence to natural justice principles and fair adjudication procedures. Case-Laws GST Fri, 23 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402240