https://www.taxtmi.com/caselaws?id=752664 The Rajasthan HC allowed a petition challenging rejection of GST refund claim due to violation of natural justice principles. The court held that Rule 92(3) of GST Rules 2017 mandates proper officer to issue notice in Form GST-RFD-08 stating clear reasons for proposed rejection before actually rejecting refund claims. The notice issued to petitioner failed to comply with statutory requirements as reasons stated in final rejection order were not mentioned in the show cause notice, making it a mere formality rather than meaningful exercise. The court ruled this constituted apparent violation of statutory provisions incorporating natural justice principles, rejecting respondent's objection regarding alternative remedy availability. en-us Thu, 18 Apr 2024 00:00:00 +0530 Wed, 15 May 2024 21:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752664 The Rajasthan HC allowed a petition challenging rejection of GST refund claim due to violation of natural justice principles. The court held that Rule 92(3) of GST Rules 2017 mandates proper officer to issue notice in Form GST-RFD-08 stating clear reasons for proposed rejection before actually rejecting refund claims. The notice issued to petitioner failed to comply with statutory requirements as reasons stated in final rejection order were not mentioned in the show cause notice, making it a mere formality rather than meaningful exercise. The court ruled this constituted apparent violation of statutory provisions incorporating natural justice principles, rejecting respondent's objection regarding alternative remedy availability. Case-Laws GST Thu, 18 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752664