https://www.taxtmi.com/caselaws?id=752128 A GST refund rejection could not be sustained where the applicant was denied the statutory opportunity of hearing required by the refund rules and section 75(4), and the adverse order was also unreasoned. The High Court held that these mandatory procedural safeguards, including recorded reasons before final rejection, are part of natural justice and must be followed in refund adjudication. As the defects went to the validity of the decision-making process, the impugned order was quashed and the matter remanded for fresh adjudication after hearing the applicant and recording reasons. en-us Wed, 24 Apr 2024 00:00:00 +0530 Fri, 02 May 2025 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752128 A GST refund rejection could not be sustained where the applicant was denied the statutory opportunity of hearing required by the refund rules and section 75(4), and the adverse order was also unreasoned. The High Court held that these mandatory procedural safeguards, including recorded reasons before final rejection, are part of natural justice and must be followed in refund adjudication. As the defects went to the validity of the decision-making process, the impugned order was quashed and the matter remanded for fresh adjudication after hearing the applicant and recording reasons. Case-Laws GST Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752128