Haren Textiles Private Limited Vs Deputy Commissioner of State Tax
Date: October 21, 2024
Subject Matter
Refund Rejection Orders Set Aside for Non-Compliance with Rule 92(3) Opportunity of Hearing
Summary
The High Court has set aside the impugned orders to the extent they denied the Petitioner a refund. This decision was based on the Respondents' non-compliance with the mandatory procedural requirements of Rule 92(3) of the Central Goods and Services…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Heard learned counsel for the parties. 2. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. The Petitioner applied for refund to the Respondents. By orders at Exhibit-C collectively (pages 129 to 190) and Exhibit-D collectively (pages 191 to 283) refunds for some periods…