Application for GST refund cannot be rejected without recording any reasons

Colgate Global Business Services Pvt. Ltd. Vs Union of India (Bombay High Court)

A Perusal of the impugned Order indicates that the Respondent No.3 has rejected the application for refund without recording any reasons, though the same is mandatory under Rule 92(3) of the Central Goods and Services Tax Rules, 2017. In

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