https://www.taxtmi.com/caselaws?id=440958 The HC set aside the Adjudicating Authority's and appellate orders rejecting the refund claim due to non-compliance with natural justice principles, specifically the failure to afford the petitioner an opportunity to be heard. The court noted discrepancies in the petitioner's input tax credit (ITC) claims linked to invoices not reflected in GSTR-2A, referencing Circular No. 135/05/2020-GST limiting refund to ITC supported by supplier-uploaded invoices. Despite flagged issues, no determination of the refundable amount was made, and the petitioner had submitted reconciliations reducing the refund claim accordingly. The matter was remanded to the Adjudicating Authority to reassess the refund claim after hearing the petitioner. en-us Tue, 25 Jul 2023 00:00:00 +0530 Wed, 30 Jul 2025 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440958 The HC set aside the Adjudicating Authority's and appellate orders rejecting the refund claim due to non-compliance with natural justice principles, specifically the failure to afford the petitioner an opportunity to be heard. The court noted discrepancies in the petitioner's input tax credit (ITC) claims linked to invoices not reflected in GSTR-2A, referencing Circular No. 135/05/2020-GST limiting refund to ITC supported by supplier-uploaded invoices. Despite flagged issues, no determination of the refundable amount was made, and the petitioner had submitted reconciliations reducing the refund claim accordingly. The matter was remanded to the Adjudicating Authority to reassess the refund claim after hearing the petitioner. Case-Laws GST Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440958