https://www.taxtmi.com/caselaws?id=766720 Refund of export proceeds treated as zero-rated supply under the GST framework was rejected after a system-generated application and show-cause notice were communicated only through the common portal. The HC found that the refund module could be accessed only through the portal and that, in the circumstances, the taxpayers may not have had a realistic opportunity to notice or respond to the notice. On these peculiar facts, the rejection was held to offend natural justice. The refund rejection order was set aside, the taxpayers were allowed to reply to the show-cause notice, and the proper officer was directed to reconsider the refund application thereafter. en-us Wed, 19 Feb 2025 00:00:00 +0530 Thu, 05 Jun 2025 09:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766720 Refund of export proceeds treated as zero-rated supply under the GST framework was rejected after a system-generated application and show-cause notice were communicated only through the common portal. The HC found that the refund module could be accessed only through the portal and that, in the circumstances, the taxpayers may not have had a realistic opportunity to notice or respond to the notice. On these peculiar facts, the rejection was held to offend natural justice. The refund rejection order was set aside, the taxpayers were allowed to reply to the show-cause notice, and the proper officer was directed to reconsider the refund application thereafter. Case-Laws GST Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766720