Maple Luxury Homes Vs State of Rajasthan and Ors. (Rajasthan High Court)
The Hon’ble Rajasthan High Court in the case of M/s. Maple Luxury Homes v. State of Rajasthan and Ors. [D.B. Civil Writ Petition No.17061/2023 dated April 18, 2024] held that the proper officer to disclose to the Assessee the reason for rejection of the GST Refund application with an object to invite a response, consider the same and pass an order.
Facts:
M/s. Maple Luxury Homes (“the Petition”) was engaged in the construction and development business. They also received advance consideration on account of the agreed supply of a flat from the buyer. They discharged its GST liability in the FORM GSTR-3B filed from time to time while submitting monthly returns. Further, before the completion of the construction, the booking of the flats was cancelled due to a casualty. According to the Petitioner, it was entitled to the GST Refund paid by them, on account of the supply having not being completed due to cancellation of the agreement.
An application for GST Refund was submitted on December 07, 2022, claiming the refund of GST paid for the months of October, 2020; December, 2020; March, 2021; June, 2021; September, 2021 & December, 2021.
