{"id":71679,"date":"2025-05-29T08:41:13","date_gmt":"2025-05-29T03:11:13","guid":{"rendered":""},"modified":"2025-05-29T08:41:13","modified_gmt":"2025-05-29T03:11:13","slug":"petitioner-39-s-refund-claim-reinstated-appellate-authority-ordered-to-conduct-independent-unbiased-review-of-case-merits","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71679","title":{"rendered":"Petitioner&#39;s Refund Claim Reinstated: Appellate Authority Ordered to Conduct Independent, Unbiased Review of Case Merits"},"content":{"rendered":"<p>Petitioner&#39;s Refund Claim Reinstated: Appellate Authority Ordered to Conduct Independent, Unbiased Review of Case Merits<br \/>Case-Laws<br \/>GST<br \/>HC allowed the petitioner&#39;s appeal, finding the refund claim rejection erroneous. The Appellate Authority improperly dismissed the appeal based solely on administrative rank similarities between respondents. The court held that the 1st respondent, functioning as an Appellate Authority, should have independently reviewed the case merits without being infl<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=88873\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petitioner&#8217;s Refund Claim Reinstated: Appellate Authority Ordered to Conduct Independent, Unbiased Review of Case MeritsCase-LawsGSTHC allowed the petitioner&#8217;s appeal, finding the refund claim rejection erroneous. The Appellate Authority improperly dismis<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71679","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71679","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71679"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71679\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71679"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71679"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}