https://www.taxtmi.com/caselaws?id=799719 The show-cause notice forms the foundation of refund proceedings. Reliance by an appellate authority on GST rule-based grounds absent from the notice, without giving the claimant an opportunity to respond, infringes natural justice. The adjudication and appellate orders rejecting the refund claim were set aside on that basis, while refund eligibility remains undecided. en-us Tue, 22 Sep 2026 00:00:00 +0530 Mon, 02 Nov 2026 14:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799719 The show-cause notice forms the foundation of refund proceedings. Reliance by an appellate authority on GST rule-based grounds absent from the notice, without giving the claimant an opportunity to respond, infringes natural justice. The adjudication and appellate orders rejecting the refund claim were set aside on that basis, while refund eligibility remains undecided. Case-Laws GST Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799719