GST Refund Rejection Set Aside for Lack of Hearing & Deficiency Memo Compliance

K Line India Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court) The petitions concerned the rejection of GST refund applications and subsequent dismissal of appeals on limitation grounds. A common issue arose regarding whether the refund rejection was valid when passed without following the prescribed procedure under Rule 92 of the CGST Rules, 2017. The petitioner, engaged in shipping services, had supplied services to a Special Economic Zone (SEZ) unit in December 2017, treating them as zero-rated supplies on payment of IGST. Consequently, the petitioner filed a refund application on ...