Tag Archives: THANE BENCH

Cryptic Show Cause Notices And Non-Speaking Ex-Parte Orders Violate Natural Justice Requiring De Novo Adjudication

By | October 27, 2026
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Cryptic Show Cause Notices And Non-Speaking Ex-Parte Orders Violate Natural Justice Requiring De Novo Adjudication Issue Whether issuing cryptic Show Cause Notices (SCNs) containing no factual particulars alongside passing ex-parte, non-speaking Orders-in-Original (OIOs) violates the principles of natural justice under Section 75. Whether the First Appellate Authority has the statutory jurisdiction under Section 107 to… Read More »

Refund Rejection Without Mandatory Notice Form RFD-08 And Hearing Is Void Requiring Procedural Remand

By | October 27, 2026
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Refund Rejection Without Mandatory Notice Form RFD-08 And Hearing Is Void Requiring Procedural Remand Issue Whether the rejection (partial or full) of a GST refund application without issuing a notice in Form GST RFD-08 and without granting a personal hearing violates mandatory statutory procedure and principles of natural justice. Whether a post-decisional hearing at the… Read More »

Quashing Demand Based on Defective Mismatch SCN and Remanding Case Due to Natural Justice Violations

By | October 15, 2026
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Quashing Demand Based on Defective Mismatch SCN and Remanding Case Due to Natural Justice Violations Issue Whether an adjudication order and appellate order confirming ITC disallowance can be sustained when the Show Cause Notice (SCN) lacked full particulars, mismatch charts were not provided to the assessee, and adequate personal hearing was denied. Facts Disallowance of… Read More »

Appellate Appeals Against Refund Rejection Orders Under Section 142(3) Lie Before CESTAT, Not GSTAT

By | August 11, 2026
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Appellate Appeals Against Refund Rejection Orders Under Section 142(3) Lie Before CESTAT, Not GSTAT Appellate Appeals Against Refund Rejection Orders Under Section 142(3) Lie Before CESTAT, Not GSTAT Issue Whether the Goods and Services Tax Appellate Tribunal (GSTAT) has jurisdiction under Section 112 of the CGST Act, 2017 to entertain an appeal against a refund… Read More »

Transitional credit under GST cannot be denied by reassessing admissibility under repealed laws.

By | August 3, 2026
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Transitional credit under GST cannot be denied by reassessing admissibility under repealed laws. Issue Jurisdiction over Erstwhile Credits: Whether GST authorities have the jurisdiction to test the admissibility of CENVAT/VAT closing balances shown in pre-GST returns under GST transitional provisions (Section 140) rather than under repealed laws via Section 174 savings provisions. Reassessment via TRAN-1… Read More »