https://www.taxtmi.com/caselaws?id=790273 A GST refund claim cannot be rejected without a meaningful opportunity of personal hearing under Rule 92(3), and an adverse order passed despite a request to reschedule violates natural justice. The Bombay HC held that such non-compliance renders the refund adjudication procedurally unsound and warrants fresh consideration. The shorter time granted to reply to the show cause notice was also treated as a fairness issue to be examined in the fresh proceedings. The refund proceedings were therefore set aside and remitted for de novo adjudication after a fresh notice, hearing, and speaking order in accordance with law. en-us Thu, 16 Apr 2026 00:00:00 +0530 Wed, 22 Apr 2026 08:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790273 A GST refund claim cannot be rejected without a meaningful opportunity of personal hearing under Rule 92(3), and an adverse order passed despite a request to reschedule violates natural justice. The Bombay HC held that such non-compliance renders the refund adjudication procedurally unsound and warrants fresh consideration. The shorter time granted to reply to the show cause notice was also treated as a fairness issue to be examined in the fresh proceedings. The refund proceedings were therefore set aside and remitted for de novo adjudication after a fresh notice, hearing, and speaking order in accordance with law. Case-Laws GST Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790273