https://www.taxtmi.com/caselaws?id=415192 The court set aside the impugned orders due to the absence of recorded reasons for rejecting refund applications under the Central Goods and Services Tax Act. It directed tax authorities to reevaluate the applications, emphasizing compliance with Rule 92(3) of the Central Goods and Services Tax Rules and the necessity of providing detailed reasons for decisions on refund claims. The judgment highlighted the importance of procedural adherence and statutory compliance in refund application examinations. en-us Tue, 28 Sep 2021 00:00:00 +0530 Fri, 28 Mar 2025 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415192 The court set aside the impugned orders due to the absence of recorded reasons for rejecting refund applications under the Central Goods and Services Tax Act. It directed tax authorities to reevaluate the applications, emphasizing compliance with Rule 92(3) of the Central Goods and Services Tax Rules and the necessity of providing detailed reasons for decisions on refund claims. The judgment highlighted the importance of procedural adherence and statutory compliance in refund application examinations. Case-Laws GST Tue, 28 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415192