HC: Sun-Pharma's refund-rejection of excess-tax paid without considering its stance violates 'natural-justice' principle
Sikkim HC sets-aside order rejecting refund claim passed by Appellate Authority in respect of excess payment of tax made by Assessee on inter-unit transfer holding that “order militates against the principles of natural justice”; Notes that (i) two consignments of Assessee were transferred from one unit to another which didn’t qualify as supply as per Section 7 of the CGST Act but inadvertently two invoices were issued, (ii) the transfers weren’t declar...