HC set aside order as reasons for rejection of GST refund not been recorded in writing

GNC Infra LLP Vs Assistant Commissioner (Madras High Court) Refund application cannot be rejected by the Department without recording reasons in order The Hon’ble Madras High Court in M/S. GNC Infra LLP v. Assistant Commissioner [W.P.No.18165 & 18168 of 2021 and WMP. Nos. 19386 & 19389 of 2021, dated September 28, 2021] set aside the orders rejecting refund application, solely on the ground that reasons for rejection of refund have not been recorded in writing in accordance with Rule 92 of the Central Goods and Services Tax Rules, 2017 (CGST Rules) and remanded back the matter to Rev...