https://www.taxtmi.com/caselaws?id=801688 Rule 92(3) requires notice in FORM GST RFD-08 and a pre-decisional hearing before any part of a GST refund claim may be rejected. This requirement gives effect to audi alteram partem and principles of natural justice by requiring disclosure of precise grounds so the claimant can provide a meaningful response and supporting evidence. An appellate-stage hearing cannot cure the absence of the prescribed pre-decisional opportunity. Partial refund rejections made without this process, and appellate confirmations, are invalid and require fresh processing; the merits of the alleged input tax credit mismatch remain open. en-us Thu, 22 Oct 2026 00:00:00 +0530 Sat, 24 Oct 2026 08:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801688 Rule 92(3) requires notice in FORM GST RFD-08 and a pre-decisional hearing before any part of a GST refund claim may be rejected. This requirement gives effect to audi alteram partem and principles of natural justice by requiring disclosure of precise grounds so the claimant can provide a meaningful response and supporting evidence. An appellate-stage hearing cannot cure the absence of the prescribed pre-decisional opportunity. Partial refund rejections made without this process, and appellate confirmations, are invalid and require fresh processing; the merits of the alleged input tax credit mismatch remain open. Case-Laws GST Thu, 22 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801688