Case LawWrit Tax No. 696 of 2020
Sahibabad Printers Vs Additional Commissioner, Central Tax(Appeals)
- Court:
- High Court
- Bench:
- Allahabad
- Date:
- December 14, 2020
- Type:
- Writ Petition
- Members:
- Pankaj Bhatia
Subject
SCN for rejection of a Refund should mention the specific reasons for the proposed rejection
Refund
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.…
Judgement
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…