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M/S. MOHALLA TECH PRIVATE LIMITED vs. THE UNION OF INDIA AND OTHERS
(Karnataka High Court)

Hon'ble Judges:

B.M.SHYAM PRASAD

Pet. Counsel

Mohan Maiya

Res. Counsel

D.n.mamatha

Y.d. Harsha

Petitioner / Applicant	M/S. MOHALLA TECH PRIVATE LIMITED
Respondent	THE UNION OF INDIA AND OTHERS
Court	Karnataka High Court
State	Karnataka
Date	Oct 14, 2020
Order No.	WRIT PETITION NO.10774/2020 (T/RES)
Citation	2020(10) TAXREPLY 3437
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ORDER
The learned Counsel for the petitioner and the learned Additional Government Advocate are heard, and perused the fourth respondent’s impugned order dated 13.05.2020 in Form No.GST-RFD-06. 2. There is no dispute that the impugned order is an appealable order under section 107 of the Central Goods and Services Tax Act, 2017 [for short ‘Act’]. However, the petitioner has preferred this writ petition alleging that the impugned order is without the opportunity of being heard as contemplated under the proviso to Rule 92[3] of the Central Goods and Services Tax Rules, 2017 [for short ‘Rules]. It is also undisputed that a proposition notice as contemplated under the Rules is issued on 20.04.2020 and the petitioner filed has filed its Reply on 3.5.2020 and thereafter the impugned order is made. Rule 92[3] of the Rules reads as under: “92: Order sanctioning refund: [1] xxxx xxxxx xxxx [2] xxxx xxxxx xxxx [3] Where t....