https://www.taxtmi.com/caselaws?id=760440 The HC set aside the Assistant Commissioner's order rejecting the refund claim due to a violation of natural justice, as the Petitioner was denied a personal hearing and their detailed reply was not considered. The matter was remanded for reconsideration, instructing the Assistant Commissioner to provide a hearing and issue a speaking order within two months. The HC emphasized that procedural flaws, not merits, justified its intervention, and ruled that the availability of an alternate remedy did not preclude addressing the natural justice violation. The Rule was made absolute without costs, underscoring the necessity of fair legal proceedings. en-us Tue, 15 Oct 2024 00:00:00 +0530 Mon, 21 Oct 2024 08:13:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760440 The HC set aside the Assistant Commissioner's order rejecting the refund claim due to a violation of natural justice, as the Petitioner was denied a personal hearing and their detailed reply was not considered. The matter was remanded for reconsideration, instructing the Assistant Commissioner to provide a hearing and issue a speaking order within two months. The HC emphasized that procedural flaws, not merits, justified its intervention, and ruled that the availability of an alternate remedy did not preclude addressing the natural justice violation. The Rule was made absolute without costs, underscoring the necessity of fair legal proceedings. Case-Laws GST Tue, 15 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760440