https://www.taxtmi.com/caselaws?id=469895 Retrospective amendment to Rule 89(5) of the CGST Rules rendered the refund liable to be returned, and the Supreme Court had already upheld that amendment. On that basis, recovery of the refunded amount followed as an automatic legal consequence, so the challenge to the show cause notice and the consequential recovery order failed. The taxpayer's failure to file a reply to the notice did not change the legal position or affect maintainability of the challenge. en-us Mon, 31 Oct 2022 00:00:00 +0530 Wed, 08 Jul 2026 17:16:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469895 Retrospective amendment to Rule 89(5) of the CGST Rules rendered the refund liable to be returned, and the Supreme Court had already upheld that amendment. On that basis, recovery of the refunded amount followed as an automatic legal consequence, so the challenge to the show cause notice and the consequential recovery order failed. The taxpayer's failure to file a reply to the notice did not change the legal position or affect maintainability of the challenge. Case-Laws GST Mon, 31 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469895