2026-VIL-448-BOM
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SGST High Court Cases

GST - Rejection of GST refund claim by non-speaking order – Petitioner is engaged in providing research and development services to its group entities located outside India, for which consideration is charged on a cost plus markup basis - Refund claims for the Input Tax Credit which were sanctioned for the period July 2017 to September 2022. However, for the period October 2022 to March 2023, the respondent rejected the refund application. The respondent also issued show cause notices for the financial years 2018-19 and 2019-20, seeking to recover the refunds that were earlier granted - HELD – The impugned order rejecting the refund claim was a non-speaking order and did not consider the submissions made by the petitioner that it was not an agent of its group entity, hence its services were zero-rated supplies eligible for refund. No specific finding has been recorded in the impugned order before rejecting the refund application. The impugned order suffers from the vice of being a non-speaking order vis-a-vis rejection of the refund claim – Further, the show cause notices issued for the financial years 2018-19 and 2019-20, seeking to deny the refunds that were earlier granted, were issued without considering the submissions of the petitioner - The impugned order and the corrigendum are quashed and the matter is remanded back to the respondent for de novo consideration of the refund claim for October 2022 to March 2023 and the show cause notices for the past periods, after providing the petitioner an opportunity of being heard - The petition stands disposed of
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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