https://www.taxtmi.com/caselaws?id=425198 The HC quashed an order rejecting a GST refund claim of Rs. 1.24 crores filed by an importer under the Export Promotion Capital Goods Scheme. The Deputy Commissioner had denied the refund citing "Wrong ITC Claim" under section 54(5) read with section 56 of CGST Act, 2017. The court found that this ground was not mentioned in the original show cause notice, denying the petitioner an opportunity to address it. Without ruling on merits, the court directed the authority to reconsider the refund claim following proper procedure within 12 weeks. en-us Wed, 06 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425198 The HC quashed an order rejecting a GST refund claim of Rs. 1.24 crores filed by an importer under the Export Promotion Capital Goods Scheme. The Deputy Commissioner had denied the refund citing "Wrong ITC Claim" under section 54(5) read with section 56 of CGST Act, 2017. The court found that this ground was not mentioned in the original show cause notice, denying the petitioner an opportunity to address it. Without ruling on merits, the court directed the authority to reconsider the refund claim following proper procedure within 12 weeks. Case-Laws GST Wed, 06 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425198