The High Court, while acknowledging the procedural deficiency of ...

GST refund claim restored despite procedural lapse on payment of costs.

December 18, 2024

Case Laws GST HC

The High Court, while acknowledging the procedural deficiency of not issuing GST RFD-03 to the petitioner, held that the petitioner failed to avail the opportunity to raise such contentions in response to the show cause notice. However, considering the peculiar circumstances and the non-issuance of GST RFD-03, the Court set aside the impugned order dated 30 April 2024, subject to the petitioner paying costs of Rs. 2,00,000/- within 4 weeks, and restored the petitioner's refund application made in form GST RFD-01.

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The High Court, while acknowledging the procedural deficiency of ...

GST refund claim restored despite procedural lapse on payment of costs.

December 18, 2024

Case Laws GST HC

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