M/S Mohalla Tech Private LTD vs. The Union Of INDIA
Held
The High Court held that the impugned order was unsustainable as it was passed without affording the petitioner an opportunity of being heard, violating the principles of natural justice and the specific provisions of Rule 92(3). The Court quashed the order and remanded the matter for reconsideration.
Facts
The petitioner filed a writ petition challenging an order rejecting their GST refund claim. The petitioner argued that the order was passed without providing an opportunity for a hearing, as mandated by the proviso to Rule 92(3) of the CGST Rules.
Key Issues
Whether the GST refund order was validly passed without providing the applicant an opportunity of being heard as required by the proviso to Rule 92(3) of the CGST Rules.
Sections Cited
Rule 92(3)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 14TH DAY OF OCTOBER 2020
BEFORE
THE HON’BLE MR. JUSTICE B. M. SHYAM PRASAD
WRIT PETITION NO.10774/2020 (T/RES)
BETWEEN :
M/S. MOHALLA TECH PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 AND HAVING ITS OFFICE AT SONA TOWERS, 1ST FLOOR, KRISHNA NAGAR, INDUSTRIAL AREA, HOSUR MAIN ROAD, BANGALORE 560029. REPRESENTED BY ITS FINANCE MANAGER MR. SHAGUN BALDWA. ... PETITIONER (By SRI. MOHAN MAIYA G.L., ADVOCATE)
AND :
THE UNION OF INDIA, THROUGH ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL SECRETARIAT, NORTH BLOCK, NEW DELHI-110 001. 2
THE STATE OF KARNATAKA, THROUGH THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, VIDHANA SOUDHA, BANGALORE -560001. 3. COMMISSIONER OF STATE TAX, VANIJYA THERIGE KARYALAYA, KALIDASA MARG, 1ST MAIN ROAD, GANDHI NAGAR, BANGALORE -560009. 4. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (LGSTO-040) DGSTO-4 VTK 2 ‘A’ BLOCK 1ST FLOOR, KORAMANGALA, BANGALORE -560047. ... RESPONDENTS
(By SRI. D.N. MAMATHA, ADVOCATE FOR R1, SRI. Y.D. HARS
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.