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RONGON MUKHOPADHYAY, DEEPAK ROSHAN
Steel Authority of India Limited (Bokaro Steel Plant) – Appellant
Versus
State of Jharkhand – Respondent
JUDGMENT :
DEEPAK ROSHAN, J.
1. The instant writ application has been preferred by the petitioner praying therein for the following reliefs:
(ii) For issuance of further writ/order/direction including Writ of Mandamus, directing Respondent-authorities, particularly Respondent No. 3 to immediately refund an amount of Rs. 2,90,86,294/-for the period 2017-18 as admittedly the Petitioner is entitled for refund of the said amount in terms of the provisions of Section 54(3) of the Central Goods and Services Tax Act, 2017.
(iii) For issuance of further writ/order/direction including Writ of Mandamus, directing Respondents to pay statutory interest on the refundable amount o
The rejection of a refund claim without a hearing violates principles of natural justice, necessitating remand for proper proceedings.
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 court held that a refund application filed within the statutory period cannot be rejected on grounds of limitation, and the applicant must be afforded an opportunity to be heard before any reject....
The court emphasized that orders passed by administrative or quasi-judicial authorities are required to stand or fall on their own and subsequent explanations by way of affidavit(s) cannot be permitt....
Procedural violations in tax adjudication require rectification to uphold the rights to refunds and interests, emphasizing the need for jurisdiction and fair hearing in administrative processes.
Point of Law : It is well settled that “construction which permits one to take advantage of one's own wrong or to impair one's own objections under a Statute should be disregarded. The interpretation....
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