Rejection of GST refund application without granting opportunity of hearing is unsustainable

Knowledge Capital Services Private Limited Vs Union of India (Bombay High Court) Bombay High Court held that rejection of refund application without granting an opportunity of hearing is contrary to the proviso to Rule 92(3) of the CGST Act and hence rejection order is liable to be set aside. Facts- The Petitioner is engaged in the business of providing information technology-enabled services and is granted a valid registration certificate. The Petitioner had exported its services under a Letter of Undertaking without payment of integrated tax in terms of section 16(3) of IGST Act which also p...