https://www.taxtmi.com/article/detailed?id=13180 A refund rejection premised on a demand is procedurally improper where the show cause notice and order do not furnish a breakup or particulars of the amount alleged as erroneous, because absence of those particulars prevents the taxpayer from mounting a meaningful defence and thus violates the audi alteram partem principle; the matter requires reconsideration after provision of necessary particulars. en-us Fri, 06 Dec 2024 10:35:59 +0530 Fri, 06 Dec 2024 10:35:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13180 A refund rejection premised on a demand is procedurally improper where the show cause notice and order do not furnish a breakup or particulars of the amount alleged as erroneous, because absence of those particulars prevents the taxpayer from mounting a meaningful defence and thus violates the audi alteram partem principle; the matter requires reconsideration after provision of necessary particulars. Articles Goods and Services Tax - GST Fri, 06 Dec 2024 10:35:59 +0530 https://www.taxtmi.com/article/detailed?id=13180