https://www.taxtmi.com/caselaws?id=793193 An order rejecting a refund application was quashed because it was passed without granting a reasonable opportunity to reply to the show-cause notice and file supporting documents. The petitioner had sought additional time immediately after receiving the notice to collect relevant records, but the authority acted within four days. The Court held that, although the authority could allow or refuse more time, that discretion had to be exercised fairly and with due regard to an effective defence. The petitioner was given two weeks to submit a reply with documents, and the Department was permitted to pass a fresh order thereafter. en-us Thu, 04 Jun 2026 00:00:00 +0530 Wed, 10 Jun 2026 07:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793193 An order rejecting a refund application was quashed because it was passed without granting a reasonable opportunity to reply to the show-cause notice and file supporting documents. The petitioner had sought additional time immediately after receiving the notice to collect relevant records, but the authority acted within four days. The Court held that, although the authority could allow or refuse more time, that discretion had to be exercised fairly and with due regard to an effective defence. The petitioner was given two weeks to submit a reply with documents, and the Department was permitted to pass a fresh order thereafter. Case-Laws GST Thu, 04 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793193