GST Refund Claim Rejection: HC allows Vodafone to file fresh application

Vodafone Mobile Services Limited Vs Union of India (Madhya Pradesh High court) The petitioner makes a fresh application for refund of excess tax paid by the present petitioner, the same shall be dealt with in accordance with law afresh. The Department rejected the refund claim of the petitioner on the ground that petitioner had failed to rectify the deficiency raised in the deficiency memo. The petitioner argued that the refund rejection order was issued without issuing show cause notice and granting any personal hearing. Further, even the deficiency memo was never communicated to the petition...