GST Refund Rejection Quashed Due to Lack of Personal Hearing & 7-Day Notice Violation

Infinx Services Private Limited Vs Union of India (Bombay High Court) The petition was filed under Article 226 seeking to quash a show cause notice dated 20.05.2025 and a refund rejection order dated 02.07.2025, and for directions to grant a refund of ₹5.08 crore with interest. The petitioner challenged the rejection of its refund claim as arbitrary, illegal, and in violation of principles of natural justice and Rule 92(3) of the CGST Rules, 2017. The petitioner, engaged in IT and IT-enabled services including business process outsourcing, provided zero-rated services to clients located outs...