https://www.taxtmi.com/caselaws?id=420631 Gujarat HC quashed tax authority's refund rejection order for exceeding scope of show-cause notice. The authority rejected ITC refund application citing non-furnishing of required documents, but the impugned order examined transaction details and found them doubtful without prior notice to the applicant. HC held that when authority discovered suspicious transactions while reviewing submitted documents, it should have issued fresh show-cause notice allowing opportunity to explain before rejection. Matter remitted to authority for issuing comprehensive show-cause notice detailing all concerns about doubtful transactions. Application allowed. en-us Thu, 31 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420631 Gujarat HC quashed tax authority's refund rejection order for exceeding scope of show-cause notice. The authority rejected ITC refund application citing non-furnishing of required documents, but the impugned order examined transaction details and found them doubtful without prior notice to the applicant. HC held that when authority discovered suspicious transactions while reviewing submitted documents, it should have issued fresh show-cause notice allowing opportunity to explain before rejection. Matter remitted to authority for issuing comprehensive show-cause notice detailing all concerns about doubtful transactions. Application allowed. Case-Laws GST Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420631