2026 (9) TMI 1895

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....ding counsel appearing for the respondent. 2. By way of present petition, the petitioner herein has invoked Article 226 of the Constitution of India being aggrieved by the unreasonable action of the respondent by rejecting the claim of refund amounting to Rs. 3,83,583/- (CGST: Rs. 1,91,791/- and SGST: Rs. 1,91,791/-) under the category 'Refund on accumulation of Input Tax Credit (ITC) due to Inverted Duty Structure' as per the provisions of section 54 of the Central Goods and Services Tax Act, 2017/Gujarat Goods and Services Tax Act, 2017 (for short 'CGST/GGST Act') read with Rule 89(5) of the Central/Gujarat Goods and Services Tax Rules, 2017 for the period September 2023, since the respondent authority has held that the petitioner is i....

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....ve of principles of natural justice, the same having been passed without granting opportunity of hearing to the petitioner. 4. Mr. Archit P. Jani, learned senior standing counsel appearing for the revenue relied on paragraph 5 of the affidavit-in-reply filed by the respondent herein and submitted that the rectification to show cause notice dated 31.07.2025 under section 161 of the CGST Act was issued on 16.08.2025, though dispatched, could not be effectively served to the petitioner and the same returned undelivered. It is submitted that the order was passed in line with the statutory limitation period i.e. on 18.08.2025 and in view thereof, the matter was adjudicated based on the available records. It is submitted that the reply filed b....