https://www.taxtmi.com/caselaws?id=784388 The dominant issue was whether rejection of a rectification application concerning proof of realization of export proceeds was vitiated for non-consideration of documents and breach of natural justice. The HC found that the taxpayer's representation and supporting foreign inward remittance documents were in fact produced, yet the authority failed to consider them while passing the impugned order, rendering the decision illegal, arbitrary, and contrary to law; the HC also applied its earlier ruling that similar refund-related interference lacked jurisdiction and authority of law. Consequently, the impugned order was set aside and the matter remitted to the authority to reconsider the rectification application afresh in accordance with law, with the petition allowed in part. en-us Wed, 19 Nov 2025 00:00:00 +0530 Sat, 03 Jan 2026 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784388 The dominant issue was whether rejection of a rectification application concerning proof of realization of export proceeds was vitiated for non-consideration of documents and breach of natural justice. The HC found that the taxpayer's representation and supporting foreign inward remittance documents were in fact produced, yet the authority failed to consider them while passing the impugned order, rendering the decision illegal, arbitrary, and contrary to law; the HC also applied its earlier ruling that similar refund-related interference lacked jurisdiction and authority of law. Consequently, the impugned order was set aside and the matter remitted to the authority to reconsider the rectification application afresh in accordance with law, with the petition allowed in part. Case-Laws GST Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784388