Refund application cannot be rejected without giving a proper opportunity


Last updated: 12 August 2023

Court :
Bombay High Court

Brief :
The Hon'ble Bombay High Court in the matter of M/s.Wallem Shipmanagement (India) Pvt. Ltd. v. The Union of India & Ors [Writ Petition no.3460 of 2021 dated July 11, 2023] set aside the order of Adjudicating Authority of not granting refund and held that the assessee should have given time to file reply since the notice was issued during the pandemic period.

Citation :
Writ Petition no.3460 of 2021 dated July 11, 2023

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Bimal Jain
Published in GST
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