Show cause notice travels beyond reasons: SC ask petitioner to urge before concerned authority

Ganesh Ores Pvt. Ltd. Vs The State of Odisha & Ors. (Supreme Court of India) The petitioner had filed a refund claim, which was granted by the authorities. Subsequently, a notice was issued to the petitioner for recovery of the refund granted erroneously. The petitioner submitted that the revenue authorities should have filed an appeal against the refund order in accordance with GST law instead of issuing a notice for recovering the refund amount. The Odisha High Court held that the authorities could have issued a notice without filing an appeal against the refund order and dismissed the w...