‘Post-decisional hearing at appellate stage cannot cure absence of RFD-08 notice’; GSTAT Thane remands 39 refund appeals of 100 per cent EOU
The Tribunal held that the adjudicating authority has no jurisdiction or discretion to reject a refund claim, wholly or partly, without first issuing a notice in Form GST RFD-08 and granting a hearing, and that an appellate hearing cannot cure this omission.