2026-VIL-1110-CAL
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SGST High Court Cases

GST - Refund of unutilised input tax credit on exports under Letter of Undertaking - Appellate order beyond the Show Cause Notice - Petitioner applied for refund of accumulated input tax credit on export of goods without payment of tax under Letter of Undertaking - Show Cause Notice alleged inadmissibility of refund on the ground that manual shipping bill records were not found in ICEGATE tracking - Adjudicating Authority rejected the refund application and the appellate authority affirmed the rejection, taking additional grounds relating to Rule 96A, Rule 96B and Rule 89(4)(c) of the CGST Rules, 2017 which never formed part of the Show Cause Notice - Whether the appellate authority can rely on grounds beyond the Show Cause Notice to sustain rejection of the refund claim - HELD - The SCN forms the foundational basis of the entire proceeding, and if any allegation is made beyond the Show Cause Notice, it renders the entire procedure otiose and unsustainable in law - The appellate authority had expanded the scope of the Show Cause Notice by taking additional grounds under Rule 96A, Rule 96B and Rule 89(4)(c) and the Petitioner, having already replied to the Show Cause Notice, did not get an opportunity to rebut such allegations - The orders of the Adjudicating Authority and the appellate authority suffer from arbitrariness, illegality and perversity and are not sustainable in law - The orders are set aside and the Petitioner is directed to file a comprehensive reply to the Show Cause Notice along with submissions on the additional grounds and the Respondent is to pass a reasoned and speaking order after affording personal hearing, and if the Petitioner is found eligible, the refund shall be disbursed along with interest in terms - The writ petition is disposed of
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GST & Customs updates: Sep'26
By CA Vivek Jalan

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