Mohalla Tech Private Limited Vs Union Of India
Date: October 14, 2020
Court: High Court
Bench: Karnataka
Type: Writ Petition
Subject Matter
Refund cannot be rejected without giving an opportunity to be heard
Summary
T he provisions of Proviso to Rule 92[3] stipulate a right to be heard; and in the present case, this right, as accepted by the learned Additional Government Advocate, is not extended to the petitioner. Therefore, the order cannot be sustained and is…
The learned Counsel for the petitioner and the learned Additional Government Advocate are heard, and perused the fourth respondent’s impugned order dated 13.05.2020 in Form No.GST-RFD-06. 2. There is no dispute that the impugned order is an appealable order under section 107 of the Central Goods and Services Tax Act, 2017 [for short ‘Act’]. However, the petitioner has preferred t…