Proper Officer has to mandatorily disclose reasons for rejection of GST Refund

Maple Luxury Homes Vs State of Rajasthan and Ors. (Rajasthan High Court) The Hon’ble Rajasthan High Court in the case of M/s. Maple Luxury Homes v. State of Rajasthan and Ors. [D.B. Civil Writ Petition No.17061/2023 dated April 18, 2024] held that the proper officer to disclose to the Assessee the reason for rejection of the GST Refund application with an object to invite a response, consider the same and pass an order. Facts: M/s. Maple Luxury Homes (“the Petition”) was engaged in the construction and development business. They also received advance consideration on account of the agree...