https://www.taxtmi.com/caselaws?id=447837 The HC held that the rejection of the registered person's refund claim for excess tax paid was vitiated by violation of principles of natural justice. While the authority accepted applicability of the SC's limitation-extension orders, it rejected the claim on a new ground, namely non-reflection of excess payment in GSTR-3B or GSTR-9, which had not been set out in the show cause notice. Additionally, the authority failed to consider the assessee's request for adjournment of personal hearing. The HC set aside the refund rejection order dated 25 July 2022 and remanded the matter to the authority for fresh consideration after granting proper opportunity of hearing. en-us Tue, 02 Jan 2024 00:00:00 +0530 Fri, 12 Dec 2025 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447837 The HC held that the rejection of the registered person's refund claim for excess tax paid was vitiated by violation of principles of natural justice. While the authority accepted applicability of the SC's limitation-extension orders, it rejected the claim on a new ground, namely non-reflection of excess payment in GSTR-3B or GSTR-9, which had not been set out in the show cause notice. Additionally, the authority failed to consider the assessee's request for adjournment of personal hearing. The HC set aside the refund rejection order dated 25 July 2022 and remanded the matter to the authority for fresh consideration after granting proper opportunity of hearing. Case-Laws GST Tue, 02 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447837