https://www.taxtmi.com/highlights?id=77465 Rejection of refund claim - The notices issued in this case were found to be vague and did not provide any substantial reasons for the proposed rejection, thus violating the principles of natural justice. - The court emphasized that u/r 92(3) of the CGST Rules, 2017, the proper officer must provide reasons for rejecting a refund claim in the show cause notice. This requirement ensures that the applicant understands the grounds for rejection and can respond appropriately. en-us Wed, 15 May 2024 21:37:12 +0530 Wed, 15 May 2024 21:37:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77465 Rejection of refund claim - The notices issued in this case were found to be vague and did not provide any substantial reasons for the proposed rejection, thus violating the principles of natural justice. - The court emphasized that u/r 92(3) of the CGST Rules, 2017, the proper officer must provide reasons for rejecting a refund claim in the show cause notice. This requirement ensures that the applicant understands the grounds for rejection and can respond appropriately. Highlights GST Wed, 15 May 2024 21:37:12 +0530 https://www.taxtmi.com/highlights?id=77465