https://www.taxtmi.com/forum/issue?id=119476 A State officer's challenge to a customs-issued IGST refund via a show cause notice attaching a Final Audit Report without a draft audit report raises jurisdictional and procedural infirmities. The core operative point is that SCNs should be based on positive evidence of an erroneous refund and not mere suspicion or uncommunicated audit observations; while a SCN provides an opportunity to defend, initiation without proper audit procedure and where the issue is within customs' domain implicates lack of state authority. en-us Fri, 20 Dec 2024 18:13:00 +0530 Fri, 24 Jan 2025 10:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119476 A State officer's challenge to a customs-issued IGST refund via a show cause notice attaching a Final Audit Report without a draft audit report raises jurisdictional and procedural infirmities. The core operative point is that SCNs should be based on positive evidence of an erroneous refund and not mere suspicion or uncommunicated audit observations; while a SCN provides an opportunity to defend, initiation without proper audit procedure and where the issue is within customs' domain implicates lack of state authority. Discussion-Forum GST Fri, 20 Dec 2024 18:13:00 +0530 https://www.taxtmi.com/forum/issue?id=119476