https://www.taxtmi.com/caselaws?id=799719 Show-cause notice defines the permissible scope of GST refund proceedings. An appellate authority cannot sustain rejection by introducing grounds under the GST Rules that were not alleged in the notice without giving the claimant an opportunity to respond. Reliance on new grounds breaches principles of natural justice, requiring consideration of a comprehensive reply, a hearing, and a reasoned speaking order. The refund rejection and appellate order were set aside, with entitlement to refund left for fresh adjudication. en-us Tue, 22 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799719 Show-cause notice defines the permissible scope of GST refund proceedings. An appellate authority cannot sustain rejection by introducing grounds under the GST Rules that were not alleged in the notice without giving the claimant an opportunity to respond. Reliance on new grounds breaches principles of natural justice, requiring consideration of a comprehensive reply, a hearing, and a reasoned speaking order. The refund rejection and appellate order were set aside, with entitlement to refund left for fresh adjudication. Case-Laws GST Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799719