https://www.taxtmi.com/caselaws?id=439111 The HC held that the petitioner's GST refund application could not be considered rejected where the department claimed rejection via order dated 18.10.2019 but failed to produce the actual order despite court directions. The petitioner had filed refund application on 04.03.2019 and was initially informed of sanction in October 2019, but after 30 months was told of rejection without prior hearing opportunity. The court found the alleged rejection order non-existent in law and directed processing of the original refund application, rejecting the department's contention that a fresh application was required. en-us Mon, 12 Jun 2023 00:00:00 +0530 Thu, 17 Apr 2025 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439111 The HC held that the petitioner's GST refund application could not be considered rejected where the department claimed rejection via order dated 18.10.2019 but failed to produce the actual order despite court directions. The petitioner had filed refund application on 04.03.2019 and was initially informed of sanction in October 2019, but after 30 months was told of rejection without prior hearing opportunity. The court found the alleged rejection order non-existent in law and directed processing of the original refund application, rejecting the department's contention that a fresh application was required. Case-Laws GST Mon, 12 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439111