https://www.taxtmi.com/caselaws?id=311556 The Madras HC set aside the rejection of petitioner's refund claim due to violation of natural justice principles. The court found that the petitioner's detailed contentions were not properly addressed in light of CC Rules or Section 172(7)(b), and the petitioner was denied a requested personal hearing before the order was passed. The matter was remanded for de novo hearing with directions to first determine credit eligibility, then apply Section 142 provisions for refund determination. The remand proceedings must be completed within eight weeks. Petition disposed of. en-us Mon, 31 Oct 2022 00:00:00 +0530 Thu, 10 Apr 2025 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311556 The Madras HC set aside the rejection of petitioner's refund claim due to violation of natural justice principles. The court found that the petitioner's detailed contentions were not properly addressed in light of CC Rules or Section 172(7)(b), and the petitioner was denied a requested personal hearing before the order was passed. The matter was remanded for de novo hearing with directions to first determine credit eligibility, then apply Section 142 provisions for refund determination. The remand proceedings must be completed within eight weeks. Petition disposed of. Case-Laws GST Mon, 31 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311556