Bombay HC Set Aside GST Refund Rejection for Not Issuing SCN

Haren Textiles Private Limited Vs Deputy Commissioner of State Tax (Bombay High Court) In Haren Textiles Private Limited vs Deputy Commissioner of State Tax, the Bombay High Court examined a challenge to refund orders where certain refund claims were rejected. The petitioner had applied for refunds, some of which were granted while others were denied through impugned orders. The petitioner’s primary grievance was non-compliance with Rule 92(3) of the CGST Rules, 2017. This provision requires that where a refund claim is proposed to be rejected, the proper officer must issue a notice in Form ...