Unutilised IGST Credit Refund: Bombay HC Directs Fair Hearing & Timely Adjudication

Openwave India Private Ltd Vs Union of India (Bombay High Court) In a significant ruling, the High Court, in a case under Article 226 of the Constitution of India, emphasized the fundamental principles of natural justice and timely adjudication in appeals related to tax matters. The case, filed by the petitioner seeking relief against the delayed adjudication of appeals filed before the Joint Commissioner of State Tax Appeals, underscores the importance of fair procedural safeguards and expeditious resolution of legal disputes. The petitioner, engaged in providing technical consultancy and sof...