https://www.taxtmi.com/article/detailed?id=11701 Refund applications under GST cannot be rejected without a clear, reasoned notice and an opportunity to respond. The appellate authority's failure to issue a notice specifying reasons for proposed rejection of Input Tax Credit refund claims deprived the taxpayer of the chance to address objections. A reasoned notice and an opportunity to be heard are mandatory; the department may issue a fresh notice stating reasons for proposed rejection and the taxpayer may file a response in the prescribed form within the prescribed period. en-us Sat, 05 Aug 2023 13:50:36 +0530 Sat, 05 Aug 2023 13:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11701 Refund applications under GST cannot be rejected without a clear, reasoned notice and an opportunity to respond. The appellate authority's failure to issue a notice specifying reasons for proposed rejection of Input Tax Credit refund claims deprived the taxpayer of the chance to address objections. A reasoned notice and an opportunity to be heard are mandatory; the department may issue a fresh notice stating reasons for proposed rejection and the taxpayer may file a response in the prescribed form within the prescribed period. Articles Goods and Services Tax - GST Sat, 05 Aug 2023 13:50:36 +0530 https://www.taxtmi.com/article/detailed?id=11701