2026-VIL-838-ALH-ST
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SERVICE TAX High Court Cases

Service Tax - Rejection of Refund on new ground – Refund of service tax deposited on sale of flats which were cancelled - Tribunal allowed the appeal and held that the refund applications were proper, that refund was a right that had accrued in favour of the petitioner - When matter came back before adjudicating authority for processing the refund, a fresh impugned order was passed rejecting the refund on a different ground altogether. This ground was never put to the petitioner by way of show cause notice - Whether after Tribunal has decided the substantive issue and directed refund with consequential relief, the adjudicating authority can reject the refund on a new ground not previously communicated to the assessee - HELD - Once the Tribunal has held that refund was eligible on merits and directed consequential relief, the adjudicating authority cannot reject the refund on a new ground that was not put forward before the assessee by way of show cause notice. The assessee could not have replied to such ground, thereby violating the principles of natural justice. The adjudicating authority has to process the refund in accordance with the Tribunal's directions and cannot introduce new grounds of rejection at the implementation stage - The impugned order is quashed and set aside. The authority concerned is directed to issue a fresh show cause notice to the petitioner with regard to the ground relating to payment of tax on abated value. The petitioner shall be granted opportunity of hearing before passing any reasoned order - The writ petition is disposed of
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