Exporters Win Partial Relief: Tax Refund Challenge Succeeds with Procedural Safeguards Under Natural Justice Principles

Exporters Win Partial Relief: Tax Refund Challenge Succeeds with Procedural Safeguards Under Natural Justice PrinciplesCase-LawsGSTThe HC partially allowed the petitioner’s writ petition challenging the refund rejection order for export goods. The court f

Exporters Win Partial Relief: Tax Refund Challenge Succeeds with Procedural Safeguards Under Natural Justice Principles
Case-Laws
GST
The HC partially allowed the petitioner's writ petition challenging the refund rejection order for export goods. The court found that the Joint Commissioner of State Tax exercised quasi-judicial functions improperly by considering extraneous materials while rejecting the refund. The original order dated 05.12.2023 was treated as a show-cause notice, direc

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