Refund appeal remanded for fresh decision after violation of natural justice under s.13(3)-(13) IGST Act
Case-Laws
GST
HC examined challenge to an appellate order setting aside a refund sanction relating to alleged zero-rated export of services under the IGST Act, 2017. HC held that the appellate authority had acted in violation of principles of natural justice, having failed to apply its mind or record adequate reasons, particularly regarding classification of services as exports and t
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