TaxTMI 
TaxTMI 
2026 (4) TMI 1342
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....etition under Article 226 of the Constitution of India is filed praying for the following substantive reliefs : "(a) This Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality thereof, to quash and set aside (i) Show Cause Notice No. 01/05/2025 dated 20.05.2025 issued in Form GST RFD-08 Ref. No. ZD270525073580A dated 20.05.2025 (Exhibit A1) and (ii) Refund Rejection Order No.R-01/R-III/07/2025 dated 02.07.2025 issued in Form GST RFD-06 Ref. No. ZD270725010373K date 02.07.2025 by the Respondent no.3 (Exhib....
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....rmation Technology and Information Technology Enabled Services with focus on Business Process Outsourcing Services, especially healthcare revenue cycle management and data management services. The supply of services which the Petitioner makes to its clients are zero-rated supplies, as the clients of the Petitioner are situated outside India and hence the Petitioner does not pay any Integrated Goods and Service Tax (IGST) in respect of the aforesaid supplies. 4. On 26th April 2025, the Petitioner filed an application for refund of unutilised and accumulated input tax credit (ITC) on account of zero-rated supplies made without payment of IGST. Post filing of the aforesaid refund application on 20th May 2025, the Petitioner was issued the i....
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....dule the personal hearing to a subsequent date due to heavy rains on 26th May 2025, passed the impugned order dated 2nd July 2025 ex-parte and rejected the refund claim of the Petitioner of Rs. 5,08,93,798/- for the period from January-2024 to June-2024 under Section 54 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act"). It is in the backdrop of the aforesaid rejection that the Petitioner has filed the present petition and sought interference of this Court. 7. Learned Counsel, Senior Advocate Mr. Prakash Shah along with Mr. Mihir Deshmukh and Mr. Shamik Gupte appeared on behalf of the Petitioner. Learned Counsel Mr. Jitendra B. Mishra along with Mr. Rupesh Dubey, Ms. Sangeeta Yadav and Mr. Umesh Gupta ....
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....tion. Mr. Shah therefore submitted that the entire adjudication proceedings resulting in passing the impugned order, was vitiated and was in violation of the principles of natural justice. He further submitted that even otherwise on merits, the impugned order has erroneously rejected the refund claim of the Petitioner on the ground that FIRC issued by the bank mentioned the GSTIN of the corporate office of the Petitioner instead of the branch office which filed the refund. He submitted that in view of operational efficiency and convenience, the convertible foreign exchange is credited to a common bank account of the Petitioner company, and the FIRA issued by the bank is addressed to the corporate office of the Petitioner. However, upon rece....
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....to the assessee, and further, the proviso to Rule 92(3) of the Rules provides that an opportunity of being heard be provided to the assessee prior to the rejection of the refund claim application. It will be convenient to reproduce the proviso to Rule 92(3) of the Rules, which reads thus: "Provided that no application for refund shall be rejected without giving the Applicant an opportunity of being heard." 12. Considering the aforesaid submissions and the legal position in respect of refund claims to be processed, we are of the view that the Petitioner be afforded a fresh hearing, wherein all the contentions, as raised by the Petitioner, be heard and adjudicated upon by Respondent No.3, before passing any order on the refund cla....