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    Expansion of show cause notice at appellate stage requires a chance to respond before refund rejection is reconsidered.
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Second refund application under GST - Validity of SCN -...

Court Sets Aside Order, Remands GST Refund Case for Fair Hearing to Uphold Natural Justice Principles.

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GST December 11, 2020 Case Laws HC
Second refund application under GST - Validity of SCN - Principles of Natural Justice - the learned Counsel for the parties is unable to point out prohibition in law against grant of extension of time by the third respondent and to serve the interest of justice, this Court is of the considered view that it would be appropriate to set aside the impugned order and restore the proceeding to the third respondent for a considered decision with a reasonable opportunity to the petitioner to file its detailed objections and to avail personal hearing. - HC

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Acts Income Tax