https://www.taxtmi.com/caselaws?id=799869 Effective service of a rectification notice under Section 161 of the Central Goods and Services Tax Act, 2017 is necessary before rejecting a refund claim. Where the notice is returned undelivered, the affected person lacks a meaningful opportunity to respond to the proposed rectification and participate in the hearing. An earlier written reply and the statutory deadline for passing an order do not replace effective notice or an opportunity to be heard. Adjudication in these circumstances violates the principles of natural justice. en-us Thu, 17 Sep 2026 00:00:00 +0530 Mon, 28 Sep 2026 08:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799869 Effective service of a rectification notice under Section 161 of the Central Goods and Services Tax Act, 2017 is necessary before rejecting a refund claim. Where the notice is returned undelivered, the affected person lacks a meaningful opportunity to respond to the proposed rectification and participate in the hearing. An earlier written reply and the statutory deadline for passing an order do not replace effective notice or an opportunity to be heard. Adjudication in these circumstances violates the principles of natural justice. Case-Laws GST Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799869