Portal Issues & Natural Justice Violations: Calcutta HC quashed GST Refund Rejection order

Shree Ramdoot Metloys Private Limited & Anr. Vs Assistant Commissioner of State Tax (Calcutta High Court) Summary: The case of Shree Ramdoot Metloys Pvt. Ltd. & Anr. vs. Assistant Commissioner of State Tax before the Calcutta High Court focused on the rejection of a GST refund claim. The petitioner, engaged in manufacturing and exporting ferro alloys, had paid Integrated GST (IGST) on exports and expected a refund under Rule 96 of the IGST Rules, 2017. Typically, shipping bills serve as refund applications, and once a valid return is filed in Form GSTR-3B, refunds are automatically pro...