Violation Of Rule 92 Renders Refund Rejection Void (Non-Est) - Bombay High Court

, Last updated: 01 May 2026 Share Follow on Google News

Ratio: Refund rejection without issuance of deficiency memo and opportunity of hearing in violation of Rule 92 is void ab initio and non-est in law, and consequential limitation cannot defeat the taxpayer's substantive rights. When Procedure Becomes a Barrier, Justice Must Break Through In taxat

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About the Author

Raj Jaggi

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CA. Raj Jaggi is a Chartered Accountant based in New Delhi, primarily practising in the field of Goods and Services Tax (GST) consultancy, litigation support, and advisory services. After being associated with the leading indirect tax firm A.K. Batra and Associates for nearly 19 years, from June 2007 to March 2026, he ... Read more

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