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    <title>2022 (1) TMI 1167 - BOMBAY HIGH COURT</title>
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    <description>The High Court of Bombay set aside the Order rejecting the Petitioner&#039;s refund application as it failed to provide reasons as required by Rule 92(3) of the Central Goods and Services Tax Rules, 2017. The Court deemed the absence of reasons in the Order as a violation of the rule and directed the Respondent to issue a fresh Order after giving the Petitioner an opportunity to be heard. The Petitioner was instructed to attend a personal hearing, and the Respondent was required to issue a new decision within three weeks of the hearing, independent of the previous Order, and communicate the outcome promptly.</description>
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