https://www.taxtmi.com/article/detailed?id=16313 Refund rejection under GST passed without issuance of a deficiency memo and without affording an opportunity of hearing violates Rule 92 of the CGST Rules, 2017 and is void ab initio and non-est in law. Rule 92 is a mandatory procedural framework for refund claims, requiring examination of the application, communication of deficiencies, and a reasoned decision after the taxpayer's response. Bypassing this sequence renders the rejection legally unsustainable. en-us Thu, 30 Apr 2026 07:18:31 +0530 Thu, 30 Apr 2026 07:18:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16313 Refund rejection under GST passed without issuance of a deficiency memo and without affording an opportunity of hearing violates Rule 92 of the CGST Rules, 2017 and is void ab initio and non-est in law. Rule 92 is a mandatory procedural framework for refund claims, requiring examination of the application, communication of deficiencies, and a reasoned decision after the taxpayer's response. Bypassing this sequence renders the rejection legally unsustainable. Articles Goods and Services Tax - GST Thu, 30 Apr 2026 07:18:31 +0530 https://www.taxtmi.com/article/detailed?id=16313