https://www.taxtmi.com/caselaws?id=785389 Grant of adjournment in refund proceedings was sought within the statutory adjournment regime but the authority passed an ex parte order without acceding to the adjournment request, thereby denying opportunity of hearing required by law; consequence: the impugned order was quashed and set aside. The refund claim must be decided afresh, with the authority to afford the applicant an opportunity to be heard and consider any adjournment requests in accordance with the statutory adjournment limit and applicable procedural safeguards, before reaching a final determination on the refund application. en-us Fri, 16 Jan 2026 00:00:00 +0530 Thu, 22 Jan 2026 08:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785389 Grant of adjournment in refund proceedings was sought within the statutory adjournment regime but the authority passed an ex parte order without acceding to the adjournment request, thereby denying opportunity of hearing required by law; consequence: the impugned order was quashed and set aside. The refund claim must be decided afresh, with the authority to afford the applicant an opportunity to be heard and consider any adjournment requests in accordance with the statutory adjournment limit and applicable procedural safeguards, before reaching a final determination on the refund application. Case-Laws GST Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785389