Refund claim rejected for missing documents, petitioner seeks chance to submit evidence; rejection set aside and remanded for reconsideration.

Refund claim rejected for missing documents, petitioner seeks chance to submit evidence; rejection set aside and remanded for reconsideration.Case-LawsGSTRejection of a refund claim was challenged on the ground that necessary supporting documents had not

Refund claim rejected for missing documents, petitioner seeks chance to submit evidence; rejection set aside and remanded for reconsideration.
Case-Laws
GST
Rejection of a refund claim was challenged on the ground that necessary supporting documents had not been furnished earlier and a further opportunity was sought to produce additional documents. Applying a justice-oriented approach and principles of fair opportunity, the impugned orders rejecting the refund were set aside and the mat

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