CBF Component Private Limited & Anr. Vs Union of India & Ors. (Calcutta High Court)
The Calcutta High Court adjudicated a writ petition concerning rejection of a GST refund application filed under Section 54 of the Central Goods and Services Tax Act, 2017 for the period May 2023 to June 2023. Pursuant to the refund application, the authorities issued a show-cause notice dated 30 April 2024 directing the petitioner to submit a reply within seven days and fixing a hearing on 7 May 2024.
The petitioner sought an adjournment on 5 May 2024, requesting time until 22 May 2024 to file a reply. However, the authority rejected the adjournment request and proceeded to pass a refund rejection order dated 17 May 2024. The order indicated that the adjournment request had been rejected on 6 May 2024, but there was no evidence that such rejection was communicated to the petitioner. The petitioner did not appear on the scheduled hearing date.
The Revenue argued that adjournment is not a matter of right and that the authority was required to pass the refund order within the statutory time limit. It was also contended that the petitioner was aware of the rejection and chose not to appear.
