Violations of natural justice: Bombay HC Sets Aside GST Refund Rejection Order

Bhumika Highstreet Pvt. Ltd. Vs Assistant Commissioner (Bombay High Court) In a significant legal development, the Bombay High Court recently delivered a judgment on the case of Bhumika Highstreet Pvt. Ltd. vs Assistant Commissioner. The petitioner, a goods supplier through “FLIPKART,” sought a refund under section 54 of the CGST Act, 2017. However, the Assistant Commissioner’s rejection order raised concerns of procedural irregularities and a lack of natural justice. Background: The petitioner received a show cause notice on 18.01.2023, proposing the rejection of the refund ...