https://www.taxtmi.com/caselaws?id=407061 The appellate authority set aside the rejection of refund claims by the adjudicating authority, directing the appellant to resubmit all relevant documents for reevaluation. Emphasizing adherence to procedural requirements and the importance of providing a fair hearing, the authority highlighted the necessity of issuing deficiency memos and show cause notices before rejecting refund claims. The judgment underscored the significance of upholding natural justice principles in administrative decisions related to tax matters under the CGST Act and Rules. en-us Thu, 11 Mar 2021 00:00:00 +0530 Tue, 25 Mar 2025 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407061 The appellate authority set aside the rejection of refund claims by the adjudicating authority, directing the appellant to resubmit all relevant documents for reevaluation. Emphasizing adherence to procedural requirements and the importance of providing a fair hearing, the authority highlighted the necessity of issuing deficiency memos and show cause notices before rejecting refund claims. The judgment underscored the significance of upholding natural justice principles in administrative decisions related to tax matters under the CGST Act and Rules. Case-Laws GST Thu, 11 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407061