Case LawWrit Petition No. 10774/2020(T/RES)
Mohalla Tech Private Limited Vs Union Of India
- Court:
- High Court
- Bench:
- Karnataka
- Date:
- October 14, 2020
- Type:
- Writ Petition
Subject
Refund cannot be rejected without giving an opportunity to be heard
Refund
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…
Judgement
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…