Bombay High Court Sets Aside Refund Rejection Orders for Non-Compliance with Rule 92(3) of CGST Rules, 2017 — Matter Remanded for Fresh Consideration After Issuance of Show Cause Notice and Hearing. The court held that rejection of refund claims without following the mandatory procedure under Rule 92(3) of the CGST Rules, 2017, including issuance of show cause notice and opportunity of hearing, is unsustainable.
22 Oct 2024The petitioner, Haren Textiles Private Limited, applied for refunds under the CGST Act. The Deputy Commissioner of State Tax, Mumbai, passed orders gr...




