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M/S. WORLD HOME TEXTILES INC vs. THE ADDITIONAL COMMISSIONER (APPEALS)
(Madras High Court)

Hon'ble Judges:

ABDUL QUDDHOSE
Pet. Counsel
Derrick Sam
Hari Radhakrishnan
Res. Counsel
R.aravindan

Petitioner / Applicant

M/S. WORLD HOME TEXTILES INC
Respondent THE ADDITIONAL COMMISSIONER (APPEALS)
Court Madras High Court
State

Tamilnadu

Date Dec 10, 2020
Order No.

W.P.(MD)No.17471 of 2020

Citation

2020(12) TAXREPLY 3605
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ORDER

This writ petition has been filed challenging the Order in Appeal, dated 20.08.2020 passed by the first respondent, confirming the order, dated 27.03.2019 passed by the second respondent, rejecting the petitioner's application for refund under the Central Goods and Services Tax Rules, 2017. 2. Heard Mr.Derrick Sam, learned counsel representing Mr.Hari Radhakrishnan, learned counsel for the petitioner and Mr.R.Aravindan, learned Senior Panel counsel for the respondents. 3. The learned counsel for the petitioner would submit that under Rule 92(3) of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the “CGST Rules”), the petitioner ought to have been heard by the second respondent before rejecting his application for refund of CGST. Referring to the impugned order dated 27.03.2019 passed by the second respondent, the learned counsel for the petitioner would point out that, without affording sufficient opportunity of hearing to the ....

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