https://www.taxtmi.com/caselaws?id=775630 The HC set aside the adjudicating authority's order dated 27.07.2023 and the appellate authority's order dated 21.05.2024, finding a violation of natural justice due to failure to consider the petitioner's reply and relevant circulars. The dismissal of the refund claim was based solely on non-compliance with the SCN without a reasoned, speaking order, contrary to the Foreign Trade Policy, EPCG Scheme, and Section 54(1) of the CGST Act. The matter was remanded for fresh adjudication, directing the authority to examine all contentions and supporting documents thoroughly. en-us Thu, 03 Jul 2025 00:00:00 +0530 Mon, 28 Jul 2025 08:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775630 The HC set aside the adjudicating authority's order dated 27.07.2023 and the appellate authority's order dated 21.05.2024, finding a violation of natural justice due to failure to consider the petitioner's reply and relevant circulars. The dismissal of the refund claim was based solely on non-compliance with the SCN without a reasoned, speaking order, contrary to the Foreign Trade Policy, EPCG Scheme, and Section 54(1) of the CGST Act. The matter was remanded for fresh adjudication, directing the authority to examine all contentions and supporting documents thoroughly. Case-Laws GST Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775630