GOLDEN CRYO PVT. LTD. v. UNION OF INDIA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
GOLDEN CRYO PVT. LTD.
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 1268 of 2026 dated 16.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Rule Number : Rule 92
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Refund rejection – Export ITC claim rejected via RFD-08 alleging fake invoice suppliers – SCN prescribed 7 days reply instead of mandatory 15 days under Rule 92(3) CGST Rules – Email reply submitted same day requesting personal hearing – Order passed next day without considering reply or granting hearing – Violative of Rule 92(3) proviso mandating hearing opportunity – Held: Writ petition allowed – Order quashed – Respondent to issue fresh notice as per Rule 92(3) of the CGST Rules – Petitioner be granted hearing opportunity and fresh order to be passed.
Represented By:
Counsel for the Petitioner: Dr.Sujay Kantawala with Anupam Dighe & Renita Alex & Chandni Tanna i/b. India Law Alliance
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