Taxpayer should get Reasonable Time to file Reply: Delhi HC quashes Order Rejecting GST Refund [Read Order]

In Richie Rich Exim Solutions vs Commissioner of CGST, the Delhi High Court quashed the rejection order or refund of RS. 98,54,248/- claimed by the petitioner under the ground in violation of GST Rules 2017.

The grievance that the petitioner articulated was the violation of the proviso to sub-rule 3 of Rule 92 which gave a minimum of 15 days for filing a reply to the notice for application for refund. The respondent had rejected the refund claim on the only ground that its supplier has been reported as” risky”.

Justice Rajiv Shakdher and Justice Poonam A Bamba observed that the respondent failed to discharge the onus which is placed on it, to demonstrate that a date had been fixed for grant of personal hearing to the petitioner.

The court further observed that the impugned order passed in the petitioner's refund application is flawed, as the provision to sub-rule 3 of Rule 92 of the CGST Rules 2017. The court observed that the impugned order has given no reasons as to why the refund sought by the petitioner was neither admissible nor payable. Consequently, the court set aside the impugned order and ordered the respondent to pass a speaking order, and a copy of the same be furnished to the petitioner.

To Read the full text of the Order CLICK HERE

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