Bhumika Highstreet Pvt. Ltd. Vs Assistant Commissioner
Date: October 2, 2023
Subject Matter
Refund cannot be rejected without considering the contentions of the taxpayer
Summary
The petitioner filed a petition seeking relief from the rejection of their refund application under Section 54 of the Central Goods and Services Tax Act, 2017. The Assistant Commissioner of CGST Division VI, Mumbai Central Commissionerate had rejecte…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. By this petition filed under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs:- “a. To issue Writ of Certiorari or any other appropriate Writ, Order or Direction quashing the Refund Rejection Order No. MC/DIV-VI/RFD-06/AC/BHUMIKA/77/2022-23 dated 03.02.2023 passed by the Respondent herein; b.…