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2022 (10) TMI 505 - HC - GSTRejection of refund claim - excess payment of GST - rejection of claim on the ground of time limitation - Section 54 of the Central Goods and Services Tax Act, 2017/Telangana Goods and Services Tax Act, 2017 - HELD THAT:- The impugned order is not at all a speaking order. No reasons have been assigned for rejecting the refund application of the petitioner. Respondent No.1 did not advert to the objections filed by the petitioner on 10.03.2022. The matter remanded back to respondent No.1 to pass a fresh order on the refund application of the petitioner dated 14.01.2022 after giving reasonable opportunity of hearing to the petitioner, including personal hearing. Let the said exercise be completed within a period of three months from the date of receipt of a copy of this order - petition disposed off.
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