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HC held that the refund rejection communication issued under s.107(11) of the KGST & CGST Acts constituted a proper, appealable refund rejection order. The First Appellate Authority erred in summarily dismissing the appeal as not maintainable on the incorrect premise that no refund rejection order existed and without recording any findings on merits or considering the relevant statutory provisions. HC set aside the impugned appellate order and remanded the matter to the First Appellate Authority for fresh consideration on merits in accordance with law, thereby allowing the petition by way of remand.
HC held that the refund rejection communication issued under s.107(11) of the KGST & CGST Acts constituted a proper, appealable refund rejection order. The First Appellate Authority erred in summarily dismissing the appeal as not maintainable on the incorrect premise that no refund rejection order existed and without recording any findings on merits or considering the relevant statutory provisions. HC set aside the impugned appellate order and remanded the matter to the First Appellate Authority for fresh consideration on merits in accordance with law, thereby allowing the petition by way of remand.
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