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Case Law Details

Case Name : GNC Infra LLP Vs Assistant Commissioner (Madras High Court)
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GNC Infra LLP Vs Assistant Commissioner (Madras High Court)

Refund application cannot be rejected by the Department without recording reasons in order

The Hon’ble Madras High Court in M/S. GNC Infra LLP v. Assistant Commissioner [W.P.No.18165 & 18168 of 2021 and WMP. Nos. 19386 & 19389 of 2021, dated September 28, 2021] set aside the orders rejecting refund application, solely on the ground that reasons for rejection of refund have not been recorded in writin

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