Colgate Global Business Services Pvt. Ltd Vs Union Of India
Date: January 25, 2022
Court: High Court
Bench: Bombay
Type: Writ Petition
Judge(s)/Member(s): Dhanuka, Modak
Subject Matter
Rejection of refund without recording any reasons is liable to be set-aside
Summary
A Perusal of the impugned Order indicates that the Respondent No.3 has rejected the application for refund without recording any reasons, though the same is mandatory under Rule 92(3) of the Central Goods and Services Tax Rules, 2017 . In our view, t…
1. Rule. 2. Mishra, learned counsel for Respondent No.1 waives service. Mr.Chavan, learned A.G.P. for Respondent Nos.2 and 3 waives service. By consent of learned counsel for the parties, Petition is heard finally. 3. By this Petition filed under Article 226 of the Constitution of India, the Petitioner has impugned the Order dated 15 th June 2020 passed by the Respondent No.3 thereby rejecting the…