{"id":74600,"date":"2025-12-16T08:19:37","date_gmt":"2025-12-16T02:49:37","guid":{"rendered":""},"modified":"2025-12-16T08:19:37","modified_gmt":"2025-12-16T02:49:37","slug":"refund-rejection-communication-u-s107-11-kgst-cgst-held-appealable-appellate-dismissal-set-aside-remanded","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74600","title":{"rendered":"Refund rejection communication u\/s107(11) KGST &#038; CGST held appealable; appellate dismissal set aside, remanded"},"content":{"rendered":"<p>Refund rejection communication u\/s107(11) KGST &#038; CGST held appealable; appellate dismissal set aside, remanded<br \/>Case-Laws<br \/>GST<br \/>HC held that the refund rejection communication issued under s.107(11) of the KGST &#038; CGST Acts constituted a proper, appealable refund rejection order. The First Appellate Authority erred in summarily dismissing the appeal as not maintainable on the incorrect premise that no refund rejection order existed and without recording any findings on merits or considering<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=95099\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Refund rejection communication u\/s107(11) KGST &#038; CGST held appealable; appellate dismissal set aside, remandedCase-LawsGSTHC held that the refund rejection communication issued under s.107(11) of the KGST &#038; CGST Acts constituted a proper, appealable refun<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74600","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74600","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74600"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74600\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74600"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74600"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74600"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}