https://www.taxtmi.com/caselaws?id=795714 Personal-hearing requirements before an adverse tax determination are satisfied where the taxpayer receives hearing opportunities after the authority contemplates an adverse decision and the authorised representative confirms that written submissions are final. No additional hearing is required merely because the determination is issued later. Refund of amounts recovered before expiry of the appeal period may be declined where writ proceedings were not initiated within the statutory period for filing an appeal. The taxpayer may pursue the statutory appeal, with time spent in writ proceedings excluded for limitation, while issues other than the hearing issue remain open before the appellate authority. en-us Thu, 16 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795714 Personal-hearing requirements before an adverse tax determination are satisfied where the taxpayer receives hearing opportunities after the authority contemplates an adverse decision and the authorised representative confirms that written submissions are final. No additional hearing is required merely because the determination is issued later. Refund of amounts recovered before expiry of the appeal period may be declined where writ proceedings were not initiated within the statutory period for filing an appeal. The taxpayer may pursue the statutory appeal, with time spent in writ proceedings excluded for limitation, while issues other than the hearing issue remain open before the appellate authority. Case-Laws GST Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795714