Sahibabad Printers Vs Additional Commissioner, Central Tax(Appeals)
Date: December 14, 2020
Subject Matter
SCN for rejection of a Refund should mention the specific reasons for the proposed rejection
Summary
In quasi judicial proceedings, that too relating to financial adjudication, the proposed reasons for rejection should be specifically contained and informed to the assessee so as to enable him to give his reply in a conclusive and reasonable manner.…
The present writ petition has been filed challenging the order dated 14.09.2020, whereby the appeal filed by the petitioner challenging the order dated 07.04.2020, passed by the respondent no. 2, has been rejected as well as the order dated 07.04.2020 whereby the application for refund has been rejected by the respondent no. 2. As the tribunal envisaged in the GST Act has not been constituted, the…