The court’s emphasis on providing an opportunity of hearing and considering additional documents ensures a fairer assessment of the petitioner’s refund claim.
The Delhi High Court has directed the authorities to revisit the application for a Goods and Services Tax ( GST ) refund filed by the petitioner. The refund of the petitioner was rejected for not submitting relevant documents. The petitioner company, Al-Khair Exports, sought a refund for a GST claim, but their application was denied…
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