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VODAFONE IDEA LIMITED AND ANR vs. UNION OF INDIA AND ORS
(Calcutta High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
Pet. Counsel
Bharat Rai Chandani
Swapna Das
Sandeep Choraria
Res. Counsel
---

Petitioner / Applicant

VODAFONE IDEA LIMITED AND ANR

Respondent UNION OF INDIA AND ORS
Court Calcutta High Court
State

West Bengal

Date Mar 8, 2021
Order No.

WPO 50 of 2021

Citation

2021(3) TAXREPLY 4081

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ORDER

This is an application under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by an order of rejection of refund dated March 2, 2020 passed by the Assistant Commissioner of CGST and Central Excise, Park Street Division. The case of the petitioner is that this order of rejection was passed without granting any hearing to him. Counsel on behalf of the revenue submits that by a letter dated December 18, 2019, certain deficiencies in the application filed under Section 54 of the Act had been notified to the petitioner. He submits that these deficiencies were still required to be rectified. I have heard Counsel for the petitioner and perused the materials on record. In my view, this writ petition can be disposed of with a direction upon the officer concerned to grant one week time to the petitioner to rectify the deficiencies as per the letter dated December 18, 2019. The petitioner shall be required to rectify the above deficiencies within one we....

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