The Hon’ble Delhi High Court in the matter of M/s Chegg India Pvt. Ltd. v. Commissioner of Central Goods and Services Tax [W.P.(c) 14886 of 2022 dated July 19, 2023] held that the refund application cannot be rejected without giving a proper reason and stated that the Revenue department may issue a fresh notice, clearly setting out the reasons for proposing to reject the refund claim and the assessee file a response in Form RFD-09, within the prescribed period.
Source a2ztaxcorp
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