The refund claim rejected without giving reasons is a 'non speaking order' which is liable to be set aside - writ petition allowed by way of remand

Last updated: 18 September 2020
Quick Summary
The Madras High Court has ruled that refund rejection orders issued without providing specific reasons are invalid 'non-speaking orders'. In this case, a company's applications for refund of Input Tax Credit (ITC) on zero-rated supplies were rejected cryptically. The court found that the authorities failed to address the company's detailed objections, thus violating the principle of natural justice. Consequently, the impugned orders were set aside, and the matter was remanded for fresh consideration with an opportunity for the company to submit further objections.

Court :
Madras High Court

Brief :

Citation :
W.P.No.28003 to 28005 & 28008 & 28011 of 2018

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