https://www.taxtmi.com/caselaws?id=789294 Under Rule 92(3) of the CGST Rules, a refund rejection cannot stand where the applicant is not given the full fifteen-day period to respond to the show-cause notice and is denied a fair opportunity of hearing. The authority required a reply within seven days, rejected the adjournment request without communicating that rejection, and proceeded to reject the refund application before the statutory response period expired. Although adjournment is not a matter of right, the rule of fairness and the statutory scheme require a reasonable opportunity to file a reply and be heard. The Calcutta HC set aside the rejection and directed a fresh opportunity to respond. en-us Thu, 02 Apr 2026 00:00:00 +0530 Mon, 13 Apr 2026 11:10:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789294 Under Rule 92(3) of the CGST Rules, a refund rejection cannot stand where the applicant is not given the full fifteen-day period to respond to the show-cause notice and is denied a fair opportunity of hearing. The authority required a reply within seven days, rejected the adjournment request without communicating that rejection, and proceeded to reject the refund application before the statutory response period expired. Although adjournment is not a matter of right, the rule of fairness and the statutory scheme require a reasonable opportunity to file a reply and be heard. The Calcutta HC set aside the rejection and directed a fresh opportunity to respond. Case-Laws GST Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789294