GS Exim International LLP Vs Commissioner (Appeals-I)
Date: February 7, 2024
Subject Matter
Refund rejection order cannot be cryptic in nature. Order must provide a specific consideration to the taxpayer's contentions
Summary
The petitioner filed an application seeking a refund of GST, but the Proper Officer proposed to reject the refund and the Adjudicating Authority subsequently rejected the application. The petitioner then filed an appeal, which was dismissed in a cryp…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns Order-in-Appeal dated 09.09.2021, whereby the appeal filed by the petitioner impugning the Order-in-Original dated 21.08.2020 has been dismissed. 2. Petitioner had filed an application seeking refund of GST. The Proper Officer issued a show cause notice dated 04.08.2020 proposing to reject the refund. Petitioner, thereafter,…