HC: Calls into question Revenue’s ex-parte GST ITC refund rejection relying on MVAT circular

Bombay HC via video conferencing hears  writ petition challenging rejection of refund by Revenue relying on Circular dated March 17, 2020 issued by the Commissioner of State Tax under MVAT Act, 2002 dealing with time-barring assessments; While the Petitioners filed their objections to the show cause notices, without granting any opportunity of hearing, their claims were rejected by the authorities on the ground that Petitioner’s services being in the nature of int...