Refund of ITC - claim of the petitioner rejected - since there ...
Case Laws GST
February 23, 2022
Refund of ITC - claim of the petitioner rejected - since there has been no notice issued to the petitioner before passing the order of rejection with regard to the refund either in full or in part, this Court has no hesitation to hold that, the impugned orders insofar as the rejected portion i.e., inadmissible portion of the refund claim made by the petitioner are infirm and vitiated - since the blatant violation of principles of natural justice and also the statutory mandate as contemplated under the Rule referred, these kind of cases are entertainable before this Court by invoking Article 226 of the Constitution of India and in these cases, the two years period cannot be construed as a long delay to invoke the doctrine of latches to reject the claim of the petitioner as canvassed by the learned Standing Counsel appearing for the respondents. - HC
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