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    <title>IGST Refund Dispute Remanded: Tax Authority Must Provide Hearing and Reconsider Order Under Rule 96B</title>
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    <description>HC remanded the matter concerning IGST refund dispute, setting aside the Deputy Commissioner&#039;s order dated 30.08.2024. The court directed the petitioner to file response to the show cause notice by 02.05.2025, mandating the tax authority to provide personal hearing and issue a fresh order in compliance with legal principles. While rejecting jurisdictional challenges, the court set aside the demand order under Rule 96B due to non-retrospective application and insufficient administrative consideration, effectively providing the petitioner an opportunity to present legal arguments before the tax authority.</description>
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    <pubDate>Thu, 24 Apr 2025 13:17:16 +0530</pubDate>
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      <title>IGST Refund Dispute Remanded: Tax Authority Must Provide Hearing and Reconsider Order Under Rule 96B</title>
      <link>https://www.taxtmi.com/highlights?id=87736</link>
      <description>HC remanded the matter concerning IGST refund dispute, setting aside the Deputy Commissioner&#039;s order dated 30.08.2024. The court directed the petitioner to file response to the show cause notice by 02.05.2025, mandating the tax authority to provide personal hearing and issue a fresh order in compliance with legal principles. While rejecting jurisdictional challenges, the court set aside the demand order under Rule 96B due to non-retrospective application and insufficient administrative consideration, effectively providing the petitioner an opportunity to present legal arguments before the tax authority.</description>
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      <pubDate>Thu, 24 Apr 2025 13:17:16 +0530</pubDate>
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