Condonation of delay in export remittance requires a reasoned order and an opportunity to be heard; matter remitted for fresh decision.
Case-Laws
GST
Condonation of delay in receipt of export remittance under the CGST framework requires a reasoned order and opportunity for hearing; a mere communication or intimation cannot substitute for an order. The impugned communication purportedly rejecting the petitioner's representation was not a reasoned order and no hearing was afforded. The ma
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