Taxpayer Wins Challenge Against Improper GST Refund Rejection, Court Orders Reconsideration Under Rules 89, 90, and 92

Taxpayer Wins Challenge Against Improper GST Refund Rejection, Court Orders Reconsideration Under Rules 89, 90, and 92Case-LawsGSTHC allowed the petition challenging the refund claim rejection. The court found that the respondent improperly rejected the r

Taxpayer Wins Challenge Against Improper GST Refund Rejection, Court Orders Reconsideration Under Rules 89, 90, and 92
Case-Laws
GST
HC allowed the petition challenging the refund claim rejection. The court found that the respondent improperly rejected the refund application in GST RFD-03 by stating refund was not permissible due to voluntary payment. The court quashed the deficiency memo and remanded the matter back to the respondent to reconsider the refund application in GST RFD-01 in accordance with procedural rules, specifically Rules 89, 90, and 92 of GST Rules, and take appropriate action on the application's deficiencies.
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