https://www.taxtmi.com/caselaws?id=785574 Validity of refund sanction orders, where amounts recovered during investigation were claimed as refund, was challenged on grounds of failure to afford personal hearing and absence of a reasoned, speaking order. The administrative order rejected or short-sanctioned the refund without addressing the petitioners submissions and without material disproving deposit during investigation; the impugned reasoning rested solely on inability to distinguish challans. The court found this approach legally deficient as it frustrated principles of natural justice and judicial review of administrative action, and indicated corrective relief by directing reconsideration in accordance with law. en-us Mon, 19 Jan 2026 00:00:00 +0530 Tue, 27 Jan 2026 07:36:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785574 Validity of refund sanction orders, where amounts recovered during investigation were claimed as refund, was challenged on grounds of failure to afford personal hearing and absence of a reasoned, speaking order. The administrative order rejected or short-sanctioned the refund without addressing the petitioners submissions and without material disproving deposit during investigation; the impugned reasoning rested solely on inability to distinguish challans. The court found this approach legally deficient as it frustrated principles of natural justice and judicial review of administrative action, and indicated corrective relief by directing reconsideration in accordance with law. Case-Laws GST Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785574