https://www.taxtmi.com/caselaws?id=773989 The HC quashed the Appellate Authority's order dated 24.01.2023 that reversed a GST refund granted to the petitioner. The court found the Appellate Authority failed to consider additional documents including shipping bills submitted by the petitioner during appeal proceedings, violating Rule 112 of CGST Rules 2017. The Authority's rejection of additional evidence without assigning cogent reasons constituted procedural impropriety and denial of fair opportunity. The matter was remanded to the Appellate Authority with directions to rehear the appeal, consider all submitted documents, provide personal hearing, and dispose of the case within four weeks. en-us Mon, 16 Jun 2025 00:00:00 +0530 Tue, 01 Jul 2025 08:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773989 The HC quashed the Appellate Authority's order dated 24.01.2023 that reversed a GST refund granted to the petitioner. The court found the Appellate Authority failed to consider additional documents including shipping bills submitted by the petitioner during appeal proceedings, violating Rule 112 of CGST Rules 2017. The Authority's rejection of additional evidence without assigning cogent reasons constituted procedural impropriety and denial of fair opportunity. The matter was remanded to the Appellate Authority with directions to rehear the appeal, consider all submitted documents, provide personal hearing, and dispose of the case within four weeks. Case-Laws GST Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773989