Refund Rejection Order Passed Without Hearing Opportunity Violates Rule 92(3) CGST Rules and Principles of Natural Justice: Bombay High Court

The Bombay High Court ruled that a refund rejection order passed without providing the taxpayer an opportunity for a hearing violates Rule 92(3) of the CGST Rules and the principles of natural justice. The court emphasized that taxpayers must be given a chance to present their case before a decision is made. This ruling reinforces the importance of procedural fairness in tax administration, ensuring that taxpayers' rights are protected during the refund process. The decision promotes transparency and accountability in the handling of GST refund claims.