Golden Cryo Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court)
The Bombay High Court considered a writ petition under Article 226 challenging the rejection of a GST refund application amounting to ₹23.67 crore. The petitioner had filed a refund claim for accumulated input tax credit on export of goods and services without payment of tax. The application was acknowledged, and follow-up communications were made seeking its processing. Subsequently, a show cause notice in Form GST RFD-08 was issued alleging that the petitioner’s suppliers were involved in issuing fake invoices without actual supply of goods. The petitioner submitted a preliminary reply via email within the stipulated period and requested a personal hearing as required under Rule 92(3) of the Central Goods and Services Tax Rules, 2017, while also reserving the right to file additional submissions.
However, the authority passed an order in Form GST RFD-06 rejecting the refund claim immediately the next day without considering the reply or granting a hearing. The petitioner’s subsequent request to recall the order and provide a hearing remained unanswered, leading to the present petition. The petitioner argued that the mandatory procedure under Rule 92(3) was violated, as the rule requires issuance of notice, granting 15 days to respond, consideration of the reply, and an opportunity of personal hearing before passing any adverse order.
