Businesses claiming GST refunds on unutilised input tax credit may face tighter scrutiny and greater compliance requirements ...
The Court found that the authority failed to follow mandatory procedure under Rule 92(3) before rejecting the refund. It held that absence of hearing and improper notice rendered the order ...
The case involved denial of GST refund without following mandatory procedure under Rule 92(3). The Court held that absence of notice and hearing invalidates the rejection and ordered fresh ...
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