https://www.taxtmi.com/caselaws?id=434208 The HC allowed the petitioner's application and quashed the GST refund rejection order. The court found that the adjudicating officer exceeded the scope of the original show cause notice by rejecting the refund on grounds not mentioned in the SCN. While the SCN alleged mismatch in GSTR-3B and GSTR-1 returns, the rejection order was based on maintaining two GST numbers under different mechanisms. The court held it's a settled principle that authorities cannot create new grounds beyond the SCN's scope during adjudication without providing proper opportunity to respond. en-us Thu, 09 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434208 The HC allowed the petitioner's application and quashed the GST refund rejection order. The court found that the adjudicating officer exceeded the scope of the original show cause notice by rejecting the refund on grounds not mentioned in the SCN. While the SCN alleged mismatch in GSTR-3B and GSTR-1 returns, the rejection order was based on maintaining two GST numbers under different mechanisms. The court held it's a settled principle that authorities cannot create new grounds beyond the SCN's scope during adjudication without providing proper opportunity to respond. Case-Laws GST Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434208