https://www.taxtmi.com/caselaws?id=751816 The SC found procedural irregularities in the tax refund case. The Show Cause Notice was issued by an incompetent officer, and the reply was examined by an unauthorized authority. The Appellate Authority set aside the original order, directing the competent authority to reconsider the refund application independently and in accordance with legal provisions. en-us Tue, 16 Apr 2024 00:00:00 +0530 Wed, 30 Apr 2025 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751816 The SC found procedural irregularities in the tax refund case. The Show Cause Notice was issued by an incompetent officer, and the reply was examined by an unauthorized authority. The Appellate Authority set aside the original order, directing the competent authority to reconsider the refund application independently and in accordance with legal provisions. Case-Laws GST Tue, 16 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751816