GST Refund Rejection Without Hearing Violates Rule 92(3): Bombay HC

Credit Agricole CIB Services Private Limited Vs Union of India & Ors. (Bombay High Court) In the case of Credit Agricole CIB Services Private Limited vs. Union of India & Ors., the Bombay High Court addressed the rejection of a refund application without affording the petitioner a proper hearing. The petitioner challenged the orders uploaded on April 25, 2024, which denied the refund claim without adhering to the requirements of Rule 92(3) of the CGST Rules, 2017. This rule mandates a reasonable opportunity for the applicant to be heard before any rejection of their refund application....