Case Law Details
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, on follow up, was provided hard copy of the order rejecting the refund claim for non-submission of documents. Such order was challenged in writ petition contenting that procedure prescribed in the rules has not been followed.
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. There was no hearing granted to the petitioner. The counsel for the Department made a fair statement that procedure provided under Rule 92 would be followed. The deputy commissioner was directed to grant personal hearing to the petitioner and pass an order in 15 days.
The matter was argued by Ld. Counsel Bharat Raichandani
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