GST Refund Rejection Set Aside for Denial of Mandatory Hearing Under Rule 92

Carbon Resources Private Limited Vs Union of India (Jharkhand High Court) The Jharkhand High Court disposed of two writ petitions together by a common order, as they involved similar facts and issues. The petitions challenged a refund rejection order dated 23 May 2025 and a subsequent rectification order dated 30 May 2025 passed by the Assistant Commissioner, Central Goods and Services Tax, Division Giridih. The petitioner sought quashing of both orders on the ground that they were passed without considering the documents submitted and in violation of the principles of natural justice. The Cou...