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HC remanded matter as refund was rejected by proper officer without assigning reasons
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF MANOHAR V/s ASSISTANT COMMISSIONER OF GST AND CENTRAL EXCISE W.P. No. 13518 of 2024 and W.M.P. No. 14669 of 2024, decided on 11-6-2024
👉 Issue:-
✔️ What remedies available if refund was rejected by proper officer without assigning reasons?
👉The Hon’ble High Court Judgement:-
✔️ Where assessee’s refund claim for double payment of tax was rejected by revenue without providing reasons and while a conclusion was drawn by revenue that there was no excess payment, assessee’s reply in such regard, wherein specific details were set out, was not engaged with and proper reasons were not assigned for conclusion that there was no excess payment, therefore impugned order rejecting refund claim of assessee was to be set aide and matter was remanded for reconsideration.
Section 54 read with section 77 of Central Goods and Services Tax Act, 2017
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