Delhi HC quashes Refund rejection SCN and order issued by incompetent authority

Rahul Packaging Vs Union of India & Ors. (Delhi High Court)

The case of Rahul Packaging Vs Union of India & Ors. saw the Delhi High Court addressing the validity of a refund application under the Central Goods and Service Tax Act, 2017. The appellant contested the dismissal of their appeal by the Appellate Authority, citing irregularities in the adjudication process.

The crux of the matter lay in the competence of the authority issuing the Show Cause Notice (SCN) regarding the refund application. The petitioner argued that the Superintendent, who issued the SCN, lack

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