https://www.taxtmi.com/caselaws?id=433094 Rajasthan HC allowed petition challenging rejection of IGST and CGST refund. The adjudicating authority violated natural justice principles by denying hearing opportunity. Appellate authority erred in not interfering with the order merely because it provided hearing during appeal proceedings. HC held that natural justice violation at first instance cannot be cured by adequate hearing at appellate stage, citing SC precedent. Both orders were unsustainable. Matter remanded to adjudicating authority to follow Rule 92(3) of CGST Rules and pass appropriate order in accordance with law. en-us Tue, 17 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433094 Rajasthan HC allowed petition challenging rejection of IGST and CGST refund. The adjudicating authority violated natural justice principles by denying hearing opportunity. Appellate authority erred in not interfering with the order merely because it provided hearing during appeal proceedings. HC held that natural justice violation at first instance cannot be cured by adequate hearing at appellate stage, citing SC precedent. Both orders were unsustainable. Matter remanded to adjudicating authority to follow Rule 92(3) of CGST Rules and pass appropriate order in accordance with law. Case-Laws GST Tue, 17 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433094