Summary
- The GST Appellate Tribunal, Thane has remanded 39 refund appeals of Lavino Kapur Cottons (P.) Ltd., ruling that the absence of a Form GST RFD-08 notice and hearing invalidates the rejection of claims.
- The Tribunal emphasized that a post-decisional hearing cannot substitute for the required pre-decisional notice, highlighting violations of natural justice principles.
- The adjudicating authority must now issue detailed notices and allow comprehensive replies before any new decisions are made on the refund claims.
- This ruling underscores the importance of procedural compliance in tax adjudications, potentially impacting future refund claim processes under the GST framework.
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