https://www.taxtmi.com/caselaws?id=450850 The dominant issue was whether the tax authority could deny refund of unutilised ITC for specific tax periods on grounds not confined to the SCN, particularly by relying on alleged non-capitalisation under Accounting Standard 10. The HC held that adjudication must remain within the SCN's allegations; any order travelling beyond the SCN violates natural justice and is void, and inconsistent treatment of identical refund claims across periods is arbitrary and contrary to the principle of consistency, notwithstanding that res judicata does not strictly apply in taxation. Consequently, the impugned refund-rejection orders were quashed by certiorari and the writ petition was allowed. en-us Tue, 12 Mar 2024 00:00:00 +0530 Wed, 07 Jan 2026 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450850 The dominant issue was whether the tax authority could deny refund of unutilised ITC for specific tax periods on grounds not confined to the SCN, particularly by relying on alleged non-capitalisation under Accounting Standard 10. The HC held that adjudication must remain within the SCN's allegations; any order travelling beyond the SCN violates natural justice and is void, and inconsistent treatment of identical refund claims across periods is arbitrary and contrary to the principle of consistency, notwithstanding that res judicata does not strictly apply in taxation. Consequently, the impugned refund-rejection orders were quashed by certiorari and the writ petition was allowed. Case-Laws GST Tue, 12 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450850