Bombay HC Orders Denovo Adjudication on GST Refund Application by K Line India Pvt Passed Without Deficiency Memo or Hearing [Read Order] - Taxscan

The High Court of Bombay disposed of a batch of writ petitions filed by K Line India Pvt. Ltd., a shipping company, challenging the rejection of its Integrated Goods and Services Tax ( IGST ) refund claim. It was held that a refund application cannot be rejected without issuing a deficiency memo and provision of hearing opportunity. The petitioner had sought a refund for tax paid on zero-rate…