M/S. Rdc Concrete (INDIA) Private Limited vs. Deputy Commissioner (St)
Held
The Court held that the rejection order was passed without considering the petitioner's response to the deficiency memo, violating principles of natural justice. The matter was remitted back for fresh consideration.
Facts
The petitioner sought a refund of IGST paid on supplies made to SEZ units. The refund application was rejected by the respondent without considering the petitioner's reply to a deficiency memo.
Key Issues
Whether the refund rejection order was passed in violation of principles of natural justice by ignoring the petitioner's reply to the deficiency memo.
Sections Cited
None
AI-generated summary — verify with the full judgment below
H,GHco(u$l:g,%--',ll=-:lfJ,',":l",T5li*no*o THURSDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY PRESENT THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO AND THE HONOURABLE SRI JUSTICE T'AMARNATH GOUD WRIT PETITION NO: 2863 OF 2020 Between: lr.ills. RDC Concrete (lndia) Private Limited, rep. py t!:. .ttlqnu.SSf (Accounts), Mr. Raiesh Kumar Mane, Pl6t No.8/A, Sy.No.334 to 337, SV lndustrial Cooperative Society, lDA, Hyderabad-500 090. ...PETITIONER AND 1. Deputy Commissioner (ST), STU-Ill, Hyderabad Rural Division, 4th Floor, Ga!arivihar Complex, opp: Gandhi Bhavan, M.J.Road, Nampally, Hyderabad- 500 001. 2. State of Telangana, rep. by its Principal Secretary to Government, Revenue (CT- ll) Department, Secretariat, Hyderabad,
Union of lndia, rep. by Secretary to Government, Finance Department, New Delhi. ...RESPONDENTS Petition under Article 226 of lhe Constrtution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Certiorari or any other appropriate writ or order or direction quashing the refund rejection order passed in Reference No.DC(ST)STU-Ill/3/2018-19, dated 2011112019 as illegal, arbitrary
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 Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.