https://www.taxtmi.com/caselaws?id=784442 Rejection of a tax refund claim was challenged on the ground that necessary supporting documents had not been furnished earlier and an additional opportunity was sought to produce them. Applying a justice-oriented approach and principles of fair hearing, the HC held that reconsideration was warranted where the claim had been rejected without allowing one further chance to place the relevant documents on record. The impugned orders were set aside and the matter was remitted to the competent authority for fresh adjudication in accordance with law after granting the claimant one more opportunity to file the additional documents. en-us Fri, 07 Nov 2025 00:00:00 +0530 Mon, 05 Jan 2026 08:04:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784442 Rejection of a tax refund claim was challenged on the ground that necessary supporting documents had not been furnished earlier and an additional opportunity was sought to produce them. Applying a justice-oriented approach and principles of fair hearing, the HC held that reconsideration was warranted where the claim had been rejected without allowing one further chance to place the relevant documents on record. The impugned orders were set aside and the matter was remitted to the competent authority for fresh adjudication in accordance with law after granting the claimant one more opportunity to file the additional documents. Case-Laws GST Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784442