https://www.taxtmi.com/caselaws?id=297156 Partial rejection of a refund claim under a budgetary support scheme could not be sustained without first giving the applicant an opportunity of hearing, because natural justice applies where an adverse order with civil consequences is proposed. The Court held that if the claim is to be accepted in full, a hearing may not be necessary, but once any part is proposed for rejection, the applicant must be heard so doubts can be clarified before decision. It declined to undertake the factual calculation itself and directed reconsideration by the competent authority after hearing the petitioner. The objection based on availability of an alternative remedy was rejected because it could not override the breach of natural justice. en-us Thu, 12 Sep 2019 00:00:00 +0530 Tue, 11 Mar 2025 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297156 Partial rejection of a refund claim under a budgetary support scheme could not be sustained without first giving the applicant an opportunity of hearing, because natural justice applies where an adverse order with civil consequences is proposed. The Court held that if the claim is to be accepted in full, a hearing may not be necessary, but once any part is proposed for rejection, the applicant must be heard so doubts can be clarified before decision. It declined to undertake the factual calculation itself and directed reconsideration by the competent authority after hearing the petitioner. The objection based on availability of an alternative remedy was rejected because it could not override the breach of natural justice. Case-Laws GST Thu, 12 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297156