CBF Component Private Limited & Anr. v. Union of India & Others

Background of the Case

This case concerns the mandatory procedural safeguards available to taxpayers during refund proceedings under the GST regime and the extent to which refund authorities must comply with the principles of natural justice before rejecting a refund claim.

The petitioner, CBF Component Private Limited, had filed a refund application under Section 54 of the CGST Act, 2017 seeking refund for the tax period May 2023 to June 2023. The refund application was processed by the jurisdictional refund authority.