GST: Refund of Accumulated ITC cannot be denied to Exporter without granting an Opportunity of being Heard, rules Rajasthan HC [Read Order]

GST - Refund of Accumulated ITC - Refund- Accumulated ITC - Exporter - Rajasthan Highcourt - taxscan

The High Court (HC) of Rajasthan held that the refund of accumulated ITC cannot be denied to the exporter without granting an opportunity of being heard as per the provision of Rule 92(3) of the CGST Rules. M/s. Chandni Crafts the petitioner challenged the orders passed by the Assistant Commissioner, Central Goods & Service Tax,…

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