Court Rules Against Unilateral Refund Appropriation by Authorities Without Show Cause Notice Under FORM-GST-RFD-06.

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....Unilateral appropriation of a part of refundable amount in terms of the FORM-GST-RFD-06 - Show Cause Notice (SCN) not issued - recovery of dues - the respondents being statutory authorities, need to practice fairness while dealing with a citizen and that, the unilateral recovery by way of appropriation falls short of fairness standards which the respondents are expected to maintain. - HC....