https://www.taxtmi.com/caselaws?id=417083 A refund rejection order cannot extend beyond the scope of the show cause notice; where the notice was confined to a specified disputed amount, rejection of the entire refund claim was unsustainable to that extent. The order was also vitiated because the deciding officer passed the final adjudication without granting a fresh hearing after transfer of the matter, despite the earlier hearing having been before a different officer. The High Court held that this breached natural justice and set aside the order, remitting the matter for fresh adjudication after giving the assessee an opportunity of hearing. en-us Fri, 24 Dec 2021 00:00:00 +0530 Sat, 29 Mar 2025 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417083 A refund rejection order cannot extend beyond the scope of the show cause notice; where the notice was confined to a specified disputed amount, rejection of the entire refund claim was unsustainable to that extent. The order was also vitiated because the deciding officer passed the final adjudication without granting a fresh hearing after transfer of the matter, despite the earlier hearing having been before a different officer. The High Court held that this breached natural justice and set aside the order, remitting the matter for fresh adjudication after giving the assessee an opportunity of hearing. Case-Laws GST Fri, 24 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417083