https://www.taxtmi.com/caselaws?id=771454 A refund sanction order was found to be internally inconsistent because it directed payment to the petitioner's bank account while the detailed order also required credit to the registered taxpayer's credit ledger. Given the closure of business, cancellation of registration, and the absence of any tax due and payable, the direction was treated as requiring reconsideration by the proper officer. The officer was directed to re-examine the refund direction after giving the petitioners an opportunity of hearing, and to do so within six weeks. en-us Mon, 05 May 2025 00:00:00 +0530 Sat, 07 Jun 2025 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771454 A refund sanction order was found to be internally inconsistent because it directed payment to the petitioner's bank account while the detailed order also required credit to the registered taxpayer's credit ledger. Given the closure of business, cancellation of registration, and the absence of any tax due and payable, the direction was treated as requiring reconsideration by the proper officer. The officer was directed to re-examine the refund direction after giving the petitioners an opportunity of hearing, and to do so within six weeks. Case-Laws GST Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771454