Application for GST refund cannot be rejected without recording any reasons

Colgate Global Business Services Pvt. Ltd. Vs Union of India (Bombay High Court) A Perusal of the impugned Order indicates that the Respondent No.3 has rejected the application for refund without recording any reasons, though the same is mandatory under Rule 92(3) of the Central Goods and Services Tax Rules, 2017. In our view, the Order passed by the Respondent No.3 is in breach of the said provisions and deserves to be granted and set aside. FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Rule. 2. Mishra, learned counsel for Respondent No.1 waives service. Mr.Chavan, learned A.G.P. fo...