https://www.taxtmi.com/caselaws?id=399874 The Commissioner (Appeals) Central Goods and Service Tax, Jaipur allowed the appeals filed by M/s Social Scape Tech LLP, setting aside the rejection of their refund claims. The Commissioner found that the adjudicating authority failed to adhere to the prescribed procedures by not issuing show cause notices, deficiency memos, or providing an opportunity for the appellant to be heard. Emphasizing the importance of following due process and principles of natural justice, the Commissioner directed the appellant to submit all relevant documents for processing in accordance with the CGST Act, 2017 and CGST Rules. en-us Tue, 29 Sep 2020 00:00:00 +0530 Thu, 20 Mar 2025 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399874 The Commissioner (Appeals) Central Goods and Service Tax, Jaipur allowed the appeals filed by M/s Social Scape Tech LLP, setting aside the rejection of their refund claims. The Commissioner found that the adjudicating authority failed to adhere to the prescribed procedures by not issuing show cause notices, deficiency memos, or providing an opportunity for the appellant to be heard. Emphasizing the importance of following due process and principles of natural justice, the Commissioner directed the appellant to submit all relevant documents for processing in accordance with the CGST Act, 2017 and CGST Rules. Case-Laws GST Tue, 29 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399874