Golden Cryo Pvt. Ltd. Vs Union of India & Ors
Date: March 11, 2026
Subject Matter
GST Refund Rejection Set Aside for Non-Compliance with Rule 92(3) Hearing Mandate
Summary
The High Court has set aside an order rejecting a GST refund application, concluding that the adjudicating authority failed to comply with the mandatory provisions of Rule 92(3) of the CGST Rules. The Court emphasized that a proper notice period of 1…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. This petition under Article 226 of the Constitution of India has prayed for the following substantive reliefs: “a) That this Hon’ble Court may be pleased to issue a Writ of Certiorari or Writ in the nature of Certiorari or any other appropriate Writ, order or direction calling for records and proceedings of the Impugned Rejection Order in FOR…