https://www.taxtmi.com/caselaws?id=786952 Rule 96A(1)(b) condonation of delay for receipt of remittance for export of services requires a decision made in accordance with principles of fair procedure; this includes affording the applicant an opportunity to be heard and recording reasons for acceptance or rejection. The impugned communication was a note/notification without a contemporaneous, reasoned order or consideration of the petitioner's substantive grounds and therefore does not qualify as a valid order. The matter is remitted for fresh decision after hearing and for recording of reasons in accordance with law. en-us Fri, 06 Feb 2026 00:00:00 +0530 Mon, 23 Feb 2026 07:38:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786952 Rule 96A(1)(b) condonation of delay for receipt of remittance for export of services requires a decision made in accordance with principles of fair procedure; this includes affording the applicant an opportunity to be heard and recording reasons for acceptance or rejection. The impugned communication was a note/notification without a contemporaneous, reasoned order or consideration of the petitioner's substantive grounds and therefore does not qualify as a valid order. The matter is remitted for fresh decision after hearing and for recording of reasons in accordance with law. Case-Laws GST Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786952