https://www.taxtmi.com/article/detailed?id=12668 Proper officers must disclose intelligible reasons for the proposed rejection of a GST refund application to invite the applicant's response; mere formulaic or identical statements in the show-cause notice that do not state the factual or legal basis of tentative satisfaction render the proceedings procedurally deficient. A deficient notice requires issuance of a proper notice, consideration of the applicant's reply, and fresh adjudication in accordance with statutory procedural safeguards and the principles of natural justice. en-us Wed, 05 Jun 2024 08:23:39 +0530 Wed, 05 Jun 2024 08:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12668 Proper officers must disclose intelligible reasons for the proposed rejection of a GST refund application to invite the applicant's response; mere formulaic or identical statements in the show-cause notice that do not state the factual or legal basis of tentative satisfaction render the proceedings procedurally deficient. A deficient notice requires issuance of a proper notice, consideration of the applicant's reply, and fresh adjudication in accordance with statutory procedural safeguards and the principles of natural justice. Articles Goods and Services Tax - GST Wed, 05 Jun 2024 08:23:39 +0530 https://www.taxtmi.com/article/detailed?id=12668