Case Law Details
Vodafone Mobile Services Limited Vs Union of India (Madhya Pradesh High court)
The petitioner makes a fresh application for refund of excess tax paid by the present petitioner, the same shall be dealt with in accordance with law afresh.
The Department rejected the refund claim of the petitioner on the ground that petitioner had failed to rectify the deficiency raised in the deficiency memo.
The petitioner argued that the refund rejection order was issued without issuing show cause notice and granting any personal hearing. Further, even the deficiency memo was never communicated to the petitioner and in any case, the deficiency was not pointed out within the statutory period of 15 days from the date of filing of refund application.
On the basis of the above, the Hon’ble High Court quashed the impugned order and granted liberty to the petitioner for filing a fresh refund application. It may assist similarly placed litigants.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
