HC: Recovery of incorrect refund due to duty error. Show cause notice lacked detail, violating justice. Order quashed, matter remanded for new notice.
Case-Laws
GST
The High Court examined a case involving the recovery of an erroneous refund due to an inverted duty structure. The Court found that the show cause notice lacked specific details beyond mentioning the excess refund amount. This lack of particulars violated natural justice principles as it hindered the petitioner's ability to
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