https://www.taxtmi.com/caselaws?id=758439 A refund claim filed within the prescribed period under Section 54 of the CGST Act could not be rejected without considering the taxpayer's reply and rectified FIRC details submitted to the first show-cause notice. The authority's omission to examine those materials amounted to non-application of mind and a failure of fair procedure. The rejection was therefore set aside and the matter was remanded for fresh consideration after notice and personal hearing, with the reply and supporting documents to be evaluated on merits. en-us Wed, 04 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 19:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758439 A refund claim filed within the prescribed period under Section 54 of the CGST Act could not be rejected without considering the taxpayer's reply and rectified FIRC details submitted to the first show-cause notice. The authority's omission to examine those materials amounted to non-application of mind and a failure of fair procedure. The rejection was therefore set aside and the matter was remanded for fresh consideration after notice and personal hearing, with the reply and supporting documents to be evaluated on merits. Case-Laws GST Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758439