GST Refund Denials Need Clear Reasons: Calcutta HC

Commissioner of Central Goods And Services Tax Vs Abhishek Ramisetty (Calcutta High Court) Calcutta High Court has dismissed an appeal filed by the Commissioner of Central Goods and Services Tax, affirming a Single Bench’s directive for the tax department to clearly communicate deficiencies in GST refund applications. The ruling emphasizes the principles of natural justice and statutory mandate in processing refund claims. The case originated from a writ petition filed by Abhishek Ramisetty, seeking a directive for the tax department to process and refund amounts claimed under Section 54...