CBF Component Private Limited & Anr. Vs Union of India & Ors
Date: April 1, 2026
Subject Matter
Refund Rejection Order Set Aside Due to Procedural Lapses and Denial of Hearing
Summary
The High Court has set aside a refund rejection order, finding that the refund authority violated procedural due process by denying the petitioner the mandatory fifteen-day period to submit a reply and failing to provide an adequate opportunity of be…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT The petitioner filed an application for refund under Section 54 of the Central Goods and Services Tax Act, 2017, in respect of the period from May 2023 to June 2023. Pursuant to the petitioner’s application, a notice dated 30th April 2024 was issued, requiring the petitioner to submit his reply within seven days from the date of the notice fix…