Rejection of refund of amount higher than that covered in SCN is not tenable

TTEC India Customer Solutions Private Limited Vs Deputy Commissioner of Sales Tax (Gujarat High Court) Learned advocate, Ms. Amrita Thakore has emphatically urged that there is a clear violation of principle of natural justice and hence, the rejection of the refund claim for the entire sum of Rs.2,84,04,175/- needs urgent indulgence. According to her, the notice itself is for a limited amount of Rs.36,85,893/- by no stage of imagination the entire sum could be covered. Learned AGP, Mr. Kathiriya has no answer for this. He is also aware that the petitioner had chosen the rectification of the or...