High Court Overturns Refund Rejection for Input Tax Due to Lack of Explanation and Natural Justice Violation.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of Input Tax - rejection on the ground that there was a mismatch between the export value and the net ITC when compared to monthly returns - The impugned order, is non-speaking. - no reasons have been adduced for the rejection of the request. Bearing in mind the violation of principles of natural justice, the impugned order of rejection is set aside. - HC....