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Refund Cancellation Notice Must Align with Stated Grounds to Uphold Natural Justice Principles.

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Full Text of the Document

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....Demand of input tax rebate - cancellation of refund of input tax credit - The notice must mention the grounds on which the action is proposed to be taken and if the notice mentions one ground but the action has been taken on some other ground, the same would amount to violation of principle of natural justice. - HC....