??Desk of CA. Praveen Sharma 677 Series (CAPS)DELHI HIGH COURT IN THE CASE OF Pacific Exports and Import
CA. Praveen Sharma (Corporate Trainer)
Co-Founder @ The GST Mitra | Financial Modeling, Financial Analysis
?The petitioner filed a writ petition seeking a refund of ?10,79,696 by issuing a fresh Form GST RFD-06 and challenging the rejection of the refund claim.
?The respondents opposed the petition, citing discrepancies in GSTR-2A, stating that refund can only be granted for ITC invoices reflecting in GSTR-2A.
?They also noted that the petitioner was given an opportunity for a personal hearing, but failed to challenge the mismatch issue.
?The court observed that despite earlier opportunities, the petitioner did not file a rejoinder affidavit. Consequently, the court disposed of the petition, allowing the petitioner to submit a response within three weeks.
?The competent authority must examine the response and issue a reasoned order within four weeks. All rights and contentions remain open.
Ask with https://taxbotgpt.ai/ for more information.
CA. Praveen Sharma