Case LawWP(C) No.443/2021
Navneet R. Jhanwar Vs State Tax Officer
- Court:
- High Court
- Bench:
- Jammu and Kashmir
- Date:
- March 17, 2021
- Type:
- Writ Petition
- Members:
- Sanjeev Kumar, Sanjay Dhar
Subject
Refund u/s 54 cannot be rejected without issuance of an SCN
Refund
Summary
It is true that any order passed by the adjudicating authority including an order passed under Section 54 of the Act read with Rule 92 of the Rules of 2017 is appealable before the appellate authority and the appellate authority is empowered to make…
Judgement
1. The petitioner is aggrieved of and has called in question the refund rejection order passed by respondent No.1 on 02.12.2020 on the ground that the same besides being in utter disregard of the provisions of the Central Goods and Service Tax Act, 2017 [“the Act”] and the Rules framed thereunder, is also in violation of the principles of natural justice. 2. It is submitted that the pe…