https://www.taxtmi.com/caselaws?id=791588 A refund rejection under the GST Rules is invalid where the authority does not grant an effective opportunity of hearing before passing the order. The text states that the refund application was rejected on limitation grounds even though the applicant had requested a personal hearing by virtual mode in response to the show cause notice. Because no effective hearing was afforded, the mandatory procedural safeguard was not complied with, and the rejection order was quashed. The matter was remitted for fresh consideration in accordance with law after following the prescribed procedure. en-us Fri, 08 May 2026 00:00:00 +0530 Wed, 13 May 2026 08:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791588 A refund rejection under the GST Rules is invalid where the authority does not grant an effective opportunity of hearing before passing the order. The text states that the refund application was rejected on limitation grounds even though the applicant had requested a personal hearing by virtual mode in response to the show cause notice. Because no effective hearing was afforded, the mandatory procedural safeguard was not complied with, and the rejection order was quashed. The matter was remitted for fresh consideration in accordance with law after following the prescribed procedure. Case-Laws GST Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791588