https://www.taxtmi.com/article/detailed?id=11732 Rejection of GST refund applications based solely on mismatches between GSTR-3B and GSTR-2A without permitting the taxpayer to reconcile and explain those discrepancies violates the principle of natural justice. The adjudicating authority must consider reconciliation statements, supporting submissions and explanations and issue a reasoned decision after affording the taxpayer an opportunity to be heard, rather than summarily denying refunds on ledger mismatch alone. en-us Tue, 15 Aug 2023 14:44:06 +0530 Tue, 15 Aug 2023 14:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11732 Rejection of GST refund applications based solely on mismatches between GSTR-3B and GSTR-2A without permitting the taxpayer to reconcile and explain those discrepancies violates the principle of natural justice. The adjudicating authority must consider reconciliation statements, supporting submissions and explanations and issue a reasoned decision after affording the taxpayer an opportunity to be heard, rather than summarily denying refunds on ledger mismatch alone. Articles Goods and Services Tax - GST Tue, 15 Aug 2023 14:44:06 +0530 https://www.taxtmi.com/article/detailed?id=11732