Refund adjudication under GST: proper officer must adjudicate SCNs and issue FORM GST RFD-06 orders. Refund adjudication under GST vests in the proper officer who sanctions refunds; adjudication must follow natural justice and be recorded in FORM GST RFD-06 as the adjudication order, while FORM GST RFD-08 functions as the show-cause notice, and both forms operate as the procedural instruments for recovery of erroneous refunds under the statutory framework.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund adjudication under GST: proper officer must adjudicate SCNs and issue FORM GST RFD-06 orders.
Refund adjudication under GST vests in the proper officer who sanctions refunds; adjudication must follow natural justice and be recorded in FORM GST RFD-06 as the adjudication order, while FORM GST RFD-08 functions as the show-cause notice, and both forms operate as the procedural instruments for recovery of erroneous refunds under the statutory framework.
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