Bombay High Court Holds Refund Rejection Order Void for Non-Compliance with Rule 92(3) of CGST Rules; Directs Fresh Consideration of Refund Application
The Bombay High Court has ruled that a refund rejection order passed without issuing a deficiency memo or granting a hearing, as mandated by Rule 92(3) of the CGST Rules, is void ab initio. The Court directed the designated officer to consider the petitioner’s subsequent refund application afresh, uninfluenced by the earlier invalid order or the appellate authority’s decision.
