https://www.taxtmi.com/caselaws?id=779264 HC set aside the Order-in-Appeal that had rejected a refund claim for ITC on exports without payment of integrated tax, finding denial of opportunity to be heard and defects in issuance/uploading of hearing notices on the GST portal. The Court held the Appellate Authority should have afforded a personal hearing and directed that the petitioner be granted a fresh hearing on merits before the Appellate Authority, remitting the matter for reconsideration. en-us Fri, 26 Sep 2025 00:00:00 +0530 Wed, 01 Oct 2025 09:07:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779264 HC set aside the Order-in-Appeal that had rejected a refund claim for ITC on exports without payment of integrated tax, finding denial of opportunity to be heard and defects in issuance/uploading of hearing notices on the GST portal. The Court held the Appellate Authority should have afforded a personal hearing and directed that the petitioner be granted a fresh hearing on merits before the Appellate Authority, remitting the matter for reconsideration. Case-Laws GST Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779264