M/S.Aref Abdul Sattar Textiles PVT. LTD vs. The Deputy Commissioner (State Tax)And 2 Others
Held
The High Court found the rejection order to be unreasoned and not a speaking order. It also noted that the petitioner's objections were not considered.
Facts
The petitioner sought a refund of excess GST paid for the period July 2017 to March 2018. The refund application was rejected by the Deputy Commissioner citing delay, without addressing the petitioner's objections.
Key Issues
Whether the refund rejection order was a speaking order and if the petitioner's objections were properly considered.
Sections Cited
Section 54
AI-generated summary — verify with the full judgment below
HIGH COURT FOR THE STATE OF TELANGANA (Special Original Jurisdiction) TUESDAY, THE ELEVENTH DAY OF OCTOBER TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY WRIT PETITION NO: 19179 OF 2022 Between: M/s.Aref Abdul Sattar Textiles Pvt. Ltd, having its Office at 21-2-7 B2lB3lB5, lnside Patel Market Kaman Pathergati Hyderabad - 500002, Represented by its authorized signatory, Ms. Swathi Thakur, CEO. ...PETITIONER AND 1. The Deputy Commissioner (State Tax), Charminar STU-2, 1st Floor, Gagan Vihar Complex, Opp. Gandhi Bhavan, Nampally, Hyderabad - 500001
The Commissioner of State Tax, Opp. Gandhi Bhavan, Gaganvihar Building, Nampally, Hyderabad - 500001
The State of Telangana, Rep. by its Secretary, Revenue (CT) Department Secretariat, Hyderabad ,..RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or direction particularly one in the nature of a WRIT OF MANDAMUS (i) to declare and set aside the Refund Rejection order dated 16.3.2022 passed by the Respondent
The judgment continues below.
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