Calcutta HC Sets Aside GST Refund Rejection for Violating Rule 92(3) Time Limit of 15 Days

CBF Component Private Limited & Anr. Vs Union of India & Ors. (Calcutta High Court) The Calcutta High Court adjudicated a writ petition concerning rejection of a GST refund application filed under Section 54 of the Central Goods and Services Tax Act, 2017 for the period May 2023 to June 2023. Pursuant to the refund application, the authorities issued a show-cause notice dated 30 April 2024 directing the petitioner to submit a reply within seven days and fixing a hearing on 7 May 2024. The petitioner sought an adjournment on 5 May 2024, requesting time until 22 May 2024 to file a reply....