Raiden Infotech India Private Ltd. Vs State of Maharashtra (Bombay High Court)
The Bombay High Court recently held that GST authorities can not be blamed for non-issuance of GST RFD 03 if it provides opportunity by way of show cause notice. However, high court restored the petitioner’s refund application made in form GST RFD 01 to the file and also imposed coost of Rs. 2,00,000/- as penalty for non-compliance of the show-cause notice.
The Writ Petition was filed by Raiden Infotech India Private Ltd. as accusing that no deficiency memo was issued in form of GST RFD 03 as mandate by the law. Petitioner relied upon the judgement of M/s Knowledge Capital Services Private Limited Vs. Union of India and Ors., in which, it is
provided that in case of deficiencies in the refund application, a deficiency memo in form GST RFD 03 is required to be issued.
Ld. counsel for the respondent, submits that a necessary show-cause notice was issued to the petitioner, inter alia requiring the petitioner to show cause why the refund application should not be rejected on the grounds of deficiencies. No such opportunity was availed by the petitioner. Hence, impugned order did not have any illegality.
