https://www.taxtmi.com/caselaws?id=754630 A show cause notice alleging excess refund under an inverted duty structure must disclose the basis and break-up of the demand so the assessee can give a meaningful reply. Where particulars are not supplied despite repeated requests, and the consequential order relies on the same bare assertion without explaining how the figure was worked out, the notice and order are unsustainable. The Madras HC quashed the impugned order and remanded the matter for fresh consideration with a direction to issue a new notice containing all relevant particulars. en-us Fri, 23 Feb 2024 00:00:00 +0530 Mon, 05 May 2025 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754630 A show cause notice alleging excess refund under an inverted duty structure must disclose the basis and break-up of the demand so the assessee can give a meaningful reply. Where particulars are not supplied despite repeated requests, and the consequential order relies on the same bare assertion without explaining how the figure was worked out, the notice and order are unsustainable. The Madras HC quashed the impugned order and remanded the matter for fresh consideration with a direction to issue a new notice containing all relevant particulars. Case-Laws GST Fri, 23 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754630