Case Law Details
M/s Mohalla Tech Private Limited Vs Union of India (Karnataka High Court)
The learned Counsel for the petitioner and the learned Additional Government Advocate are heard, and perused the fourth respondent’s impugned order dated 13.05.2020 in Form No.GST-RFD-06.
2. There is no dispute that the impugned order is an appealable order under section 107 of the Central Goods and Services Tax Act, 2017 [for short ‘Act’]. However, the petitioner has preferred this writ petition alleging that the impugned order is without the opportunity of being heard as contemplated under the proviso to Rule 92[3] of the Central Goods and Services Tax Rules, 2017 [for short ‘Rules]. It is also undisputed that a proposition notice as contemplated under the Rules is issued on 20.04.2020 and the petitioner filed has filed its Reply on 3.5.2020 and thereafter the impugned order is made. Rule 92[3] of the Rules reads as under:
“92: Order sanctioning refund:
[1] xxxx xxxxx xxxx
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