SCN and Order devoid of required particulars to contest claim of erroneous refund is void

Last updated: 13 January 2025
Quick Summary
The Madras High Court has ruled that a Show Cause Notice (SCN) and subsequent order demanding payment for an erroneous refund are void if they do not provide the necessary details. The court found that the petitioner was not given a breakdown of the alleged erroneous refund amount, preventing them from adequately responding. Consequently, the impugned order was quashed and the matter was sent back for reconsideration.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in the case Tvl. Orange Sorting Machines (India) (P.) Ltd. v. Additional Commissioner[W.P. No. 4211 OF 2024 dated February 23, 2024] allowed the writ petition and held that the SCN issued, and order passed without providing required particulars based on which refund has been rejected is void

Citation :
W.P. No. 4211 OF 2024 dated February 23, 2024

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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

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Bimal Jain
Published in GST
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