https://www.taxtmi.com/caselaws?id=307522 HC allowed the writ petition against CGST authorities' rejection of refund claim. The court found that the appellate authority erred by dismissing the appeal without considering documents submitted by the petitioner. The court noted that Rule 112(1) of CGST Rules empowers appellate authorities to direct production of additional evidence. The appellate authority's failure to assess document necessity constituted a procedural error. HC quashed the Additional Commissioner's order and directed rehearing of the appeal with consideration of all submitted documents, to be completed within four weeks. en-us Thu, 14 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307522 HC allowed the writ petition against CGST authorities' rejection of refund claim. The court found that the appellate authority erred by dismissing the appeal without considering documents submitted by the petitioner. The court noted that Rule 112(1) of CGST Rules empowers appellate authorities to direct production of additional evidence. The appellate authority's failure to assess document necessity constituted a procedural error. HC quashed the Additional Commissioner's order and directed rehearing of the appeal with consideration of all submitted documents, to be completed within four weeks. Case-Laws GST Thu, 14 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307522