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<h1>Taxpayer Alert: GST RFD-07 Notice Issued for Proposed Refund Rejection, Requires Justification Under Draft GST Refund Rules</h1> A show cause notice under GST RFD-07 is issued to inform a taxpayer of the proposed rejection of their refund application under the Goods and Services Tax framework. This notice requires the taxpayer to provide a justification or explanation as to why their refund application should not be denied. It is part of the procedural rules established in the Draft GST Refund Formats and Draft Goods and Services Tax Refund Rules, which were outlined in September 2016. The notice serves as a formal communication, ensuring compliance with statutory provisions and regulations related to taxation.