Case Law Details
Bhumika Highstreet Pvt. Ltd. Vs Assistant Commissioner (Bombay High Court)
In a significant legal development, the Bombay High Court recently delivered a judgment on the case of Bhumika Highstreet Pvt. Ltd. vs Assistant Commissioner. The petitioner, a goods supplier through “FLIPKART,” sought a refund under section 54 of the CGST Act, 2017. However, the Assistant Commissioner’s rejection order raised concerns of procedural irregularities and a lack of natural justice.
Background: The petitioner received a show cause notice on 18.01.2023, proposing the rejection of the refund application. A personal hearing was scheduled for 31.01.2023, with a one-month window for the petitioner to file a reply. Surprisingly, the order was passed on 03.02.2023, disregarding the petitioner’s submission filed on 02.02.2023.
Court’s Observations: The Bombay High Court, in its judgment, highlighted that the order was issued without due consideration of the petitioner’s submissions and amounted to a violation of natural justice. Recognizing the non-speaking nature of the order, the court set aside both the show cause notice and the rejection order.
Legal Implications: The court directed the issuance of a fresh show cause notice, emphasizing the need for adherence to legal procedures. The judgment underscores the importance of fair hearings and thorough consideration of submissions in matters of tax refunds.
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