Back
ARUN BHANSALI, ASHOK KUMAR JAIN
Chandni Crafts – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. petitioner's refund claim details and rejection. (Para 1 , 2 , 3) |
| 2. arguments regarding violation of natural justice. (Para 4 , 6 , 7 , 8 , 9) |
| 3. court's analysis on adherence to natural justice. (Para 5 , 10 , 11 , 12 , 13 , 14 , 15) |
| 4. principle that lower authority's failures can't be cured by appellate hearings. (Para 16 , 18) |
| 5. outcome: writ petition allowed, orders quashed. (Para 20 , 21) |
ORDER :
Arun Bhansali, J.
This writ petition has been filed by the petitioner aggrieved against the orders dated 29.10.2018 (Annex.2) passed by the Assistant Commissioner, Central Goods and Service Tax, Division-A, Jodhpur and order dated 15.01.2020 (Annex.3) passed by the Commissioner of Central Excise (Appeals) rejecting the appeal filed by the petitioner.
2. It is, inter-alia, indicated in the petition that the petitioner claimed refund of accumulated input tax credit on account of export of goods under letter of undertaking in terms of the provisions of Section 54 (3) of the Central Goods and Service Tax Act, 2017 ('CGST Act') amounting to Rs.6,07,553/- and Rs.8,78,605/- for the months of July, 2017 and August, 2017. The Assistant Commissioner issued provisional refund orde
The rejection of a refund claim without affording the claimant an opportunity of being heard violates the principles of natural justice and the provisions of the Central Goods and Service Tax Act, 20....
The court established that tax authorities must provide clear reasons for rejecting refund claims to comply with natural justice principles.
The rejection of refund claims without providing an opportunity of being heard was a violation of the proviso to sub-rule (3) of rule 92 of the CGST Rules and the principles of natural justice, rende....
The rejection of a refund claim without a hearing violates principles of natural justice, necessitating remand for proper proceedings.
The court held that refund rejection orders must comply with Rule 92(3) of the CGST Rules, ensuring a reasonable opportunity for the applicant to be heard.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
