https://www.taxtmi.com/caselaws?id=790143 A refund rejection passed without the prescribed GST refund procedure, including issuance of a deficiency memo and opportunity of hearing, could not bar fresh consideration of a refund claim that was later pursued by the taxpayer. The earlier rejection was also not treated as conclusive where the original order was not uploaded on the GST portal and the subsequent refund application had been entertained but not carried to completion. The refund claim was therefore directed to be decided afresh by the designated officer in accordance with law, without being influenced by the earlier rejection or the appellate order, and the parties' contentions were left open. en-us Wed, 15 Apr 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790143 A refund rejection passed without the prescribed GST refund procedure, including issuance of a deficiency memo and opportunity of hearing, could not bar fresh consideration of a refund claim that was later pursued by the taxpayer. The earlier rejection was also not treated as conclusive where the original order was not uploaded on the GST portal and the subsequent refund application had been entertained but not carried to completion. The refund claim was therefore directed to be decided afresh by the designated officer in accordance with law, without being influenced by the earlier rejection or the appellate order, and the parties' contentions were left open. Case-Laws GST Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790143