Treat GST refund rejection order based on extraneous material as SCN: Patna HC

Vaishnodevi Adivsory Private Limited Vs State of Bihar (Patna High Court)

Patna High Court has intervened in a Goods and Services Tax (GST) Input Tax Credit (ITC) refund case, ruling that a rejection order based on extraneous material, not part of the initial show-cause notice, violates principles of natural justice. The court has directed the refund rejection order itself to be treated as a fresh show-cause notice, mandating a new opportunity for the petitioner to present its case.

Vaishnodevi Advisory Private Limited, the petitioner, sought a refund of ITC amounting to Rs.

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