https://www.taxtmi.com/caselaws?id=799332 Partial rejection of refund claims for unutilised input tax credit under Section 54(3), without affording an opportunity of hearing or recording reasons for the rejected portion, breaches the principles of natural justice and the obligation to issue a reasoned decision. Such procedural deficiencies render the partial rejection invalid, as affected claimants must be heard and given reasons enabling them to understand and challenge the basis of the decision. en-us Mon, 14 Sep 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799332 Partial rejection of refund claims for unutilised input tax credit under Section 54(3), without affording an opportunity of hearing or recording reasons for the rejected portion, breaches the principles of natural justice and the obligation to issue a reasoned decision. Such procedural deficiencies render the partial rejection invalid, as affected claimants must be heard and given reasons enabling them to understand and challenge the basis of the decision. Case-Laws GST Mon, 14 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799332