https://www.taxtmi.com/caselaws?id=436726 Bombay HC quashed GST refund rejection order for procedural violations. Petitioner sought ITC refund for export services under Letter of Undertaking without IGST payment. Tax authorities rejected refund without following statutory procedure under Section 54 IGST Act and CGST Rules. No deficiency memo (Form GST RFD-03) was issued, no opportunity for hearing provided, and defects were improperly communicated through attachment in rejection form. HC held rejection violated natural justice principles and mandatory procedural requirements. Refund application restored to file for fresh consideration following proper statutory procedure. en-us Wed, 29 Mar 2023 00:00:00 +0530 Wed, 16 Apr 2025 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436726 Bombay HC quashed GST refund rejection order for procedural violations. Petitioner sought ITC refund for export services under Letter of Undertaking without IGST payment. Tax authorities rejected refund without following statutory procedure under Section 54 IGST Act and CGST Rules. No deficiency memo (Form GST RFD-03) was issued, no opportunity for hearing provided, and defects were improperly communicated through attachment in rejection form. HC held rejection violated natural justice principles and mandatory procedural requirements. Refund application restored to file for fresh consideration following proper statutory procedure. Case-Laws GST Wed, 29 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436726