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GST - Highlights / Catch Notes

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The High Court directed the respondents to process the ...


Refund applications under GST Act to be processed within a month, else provide reasons & opportunity of hearing.

Case Laws     GST

September 30, 2024

The High Court directed the respondents to process the petitioner's refund applications filed u/s 54 of the Central/Delhi Goods and Services Tax Act within one month. If the respondents intend to reject the applications, they must provide reasons and afford the petitioner an opportunity to be heard before passing an order. The petition was disposed of based on the respondents' statement to comply with the court's directions.

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