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    <title>2021 (12) TMI 227 - GUJARAT HIGH COURT</title>
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    <description>The High Court intervened in a case where show cause notices and orders for refund rejection lacked clarity and violated principles of natural justice and statutory requirements. The Court quashed the impugned orders, emphasizing the need for procedural fairness in evaluating refund claims related to unutilized compensation cess under the CGST Act and IGST Act. The petitioners&#039; challenge to the non-speaking orders and lack of reasons in the notices led to the Court&#039;s decision to set aside the impugned actions and direct a reevaluation of the refund claims with proper adherence to legal principles.</description>
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    <pubDate>Wed, 24 Nov 2021 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=415461</link>
      <description>The High Court intervened in a case where show cause notices and orders for refund rejection lacked clarity and violated principles of natural justice and statutory requirements. The Court quashed the impugned orders, emphasizing the need for procedural fairness in evaluating refund claims related to unutilized compensation cess under the CGST Act and IGST Act. The petitioners&#039; challenge to the non-speaking orders and lack of reasons in the notices led to the Court&#039;s decision to set aside the impugned actions and direct a reevaluation of the refund claims with proper adherence to legal principles.</description>
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      <pubDate>Wed, 24 Nov 2021 00:00:00 +0530</pubDate>
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