https://www.taxtmi.com/caselaws?id=410472 The case involved the rejection of refund claims for non-filing of GSTR-3B electronically, alleged violation of natural justice principles, non-receipt of notices, and compliance with extended COVID-19 deadlines. The court found that the orders were passed without proper opportunity for the appellant to be heard, disregarding the pandemic-related deadline extensions and principles of natural justice. The matter was remanded for a fair hearing and reasoned order, directing the appellant to submit their arguments. All four appeals were disposed of accordingly. en-us Fri, 19 Feb 2021 00:00:00 +0530 Wed, 26 Mar 2025 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410472 The case involved the rejection of refund claims for non-filing of GSTR-3B electronically, alleged violation of natural justice principles, non-receipt of notices, and compliance with extended COVID-19 deadlines. The court found that the orders were passed without proper opportunity for the appellant to be heard, disregarding the pandemic-related deadline extensions and principles of natural justice. The matter was remanded for a fair hearing and reasoned order, directing the appellant to submit their arguments. All four appeals were disposed of accordingly. Case-Laws GST Fri, 19 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410472