Conflict of Interest in Pre-Audit Refund Process Breaches Natural Justice, Compromising Fairness in Tax Litigation Proceedings.

Refund - process of pre-audit before granting refund to the petitioners - directions to pass the order in a particular manner came to be issued by an authority who was a party in the appeal and therefore was a person interested in tax litigations - This would be in grossest breach of natural justice and the order would be tainted by bias. - HC .....

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