GST refund rejection inadmissible if no reason assigned for rejection

Aref Abdul Sattar Textiles Pvt. Ltd. Vs Deputy Commissioner State Tax and 2 others (Telangana High Court) Assessing officer rejected the claim of GST refund made by the petitioner. Insofar reasons for the refund amount being inadmissible, it was mentioned in the impugned order as ‘delay in refund application’. High Court are of the view that the same is not at all a speaking order. No reasons have been assigned for rejecting the refund application of the petitioner. Assessing officer did not advert to the objections filed by the petitioner on 10.03.2022. That being the position, we...