No record of service of notice or order: Bombay HC set aside GST Refund rejection order

Netcore Solutions Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court) The Hon’ble Bombay High Court allowed the writ petition and set aside the rejection order. The original records were called for. There was no record of service of notice or order in the file. The petitioner is a technology solutions service provider. It exports services outside India. It filed refund claims under section 54 of the CGST Act. However, no deficiency memo was issued. No show cause notice was issued. On the online portal, the refund was shown as processed. No order was, however, uploaded. The petitioner,...