https://www.taxtmi.com/caselaws?id=406355 The appellate authority remanded the case back to the adjudicating authority due to violations of natural justice principles. The adjudicating authority failed to provide the appellant with a fair opportunity for a hearing and did not consider the extended time limits due to COVID-19. Additionally, the rejection of the refund claim based on ITC mismatches was not adequately justified. The appellant was instructed to resubmit all relevant documents for a fresh decision ensuring a fair process and detailed reasoning by the adjudicating authority. en-us Tue, 05 Jan 2021 00:00:00 +0530 Tue, 25 Mar 2025 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406355 The appellate authority remanded the case back to the adjudicating authority due to violations of natural justice principles. The adjudicating authority failed to provide the appellant with a fair opportunity for a hearing and did not consider the extended time limits due to COVID-19. Additionally, the rejection of the refund claim based on ITC mismatches was not adequately justified. The appellant was instructed to resubmit all relevant documents for a fresh decision ensuring a fair process and detailed reasoning by the adjudicating authority. Case-Laws GST Tue, 05 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406355