Home Case Index All Cases GST GST + HC GST - 2023 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (7) TMI 1007 - DELHI HIGH COURTRefund of Input Tax Credit (ITC) relating to input services - export of education services - Zero Rated Supplies in terms of Section 16 of the Integrated Goods & Services Tax Act, 2017 - non-issuance of notice - periods April, 2018 to August, 2018 and October, 2018 to March, 2019. HELD THAT:- There is a fundamental error in the manner in which the petitioner’s refund applications have been processed - Admittedly, the concerned authority had not issued any notice as required under Rule 92(3) of the Central Goods and Services Rules, 2017 (CGST Rules), setting out the reasons for rejection of the refund. The petitioner, thus, had no opportunity to satisfy the concerned authorities as to its claim for refund to the extent it has been rejected. It is considered apposite to set aside the impugned order as well as the refund rejection orders to the extent, the same reject the refund claims made by the petitioner - the petition is disposed of.
|