https://www.taxtmi.com/caselaws?id=423925 The HC dismissed two writ petitions challenging show cause notices and refusal of refund of accumulated compensation cess credit. The Court found that while refusal orders could have been more detailed, they contained sufficient reasons in the remarks column (time-barred claim, unavailability of ITC of cess, and inadmissibility based on a circular) for the taxpayer to understand the rejection basis. The Court directed the petitioner to pursue the statutory remedy of appeal under Section 107 of CGST Act within sixty days, assuring that the appeal would be considered on merits without dismissal based solely on limitation. en-us Mon, 13 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423925 The HC dismissed two writ petitions challenging show cause notices and refusal of refund of accumulated compensation cess credit. The Court found that while refusal orders could have been more detailed, they contained sufficient reasons in the remarks column (time-barred claim, unavailability of ITC of cess, and inadmissibility based on a circular) for the taxpayer to understand the rejection basis. The Court directed the petitioner to pursue the statutory remedy of appeal under Section 107 of CGST Act within sixty days, assuring that the appeal would be considered on merits without dismissal based solely on limitation. Case-Laws GST Mon, 13 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423925