Refund Rejection Set Aside

In a procedural fairness-centric ruling, the Calcutta High Court has reinforced that GST refund adjudication cannot be reduced to a mechanical timeline exercise.

The Court held that denial of reasonable opportunity, particularly curtailing statutory reply timelines and rejecting adjournment without justification, vitiates refund rejection orders. 

Even where adjournment is not a right, the authority must act fairly, reasonably, and in line with natural justice.

This decision sends a clear signal: procedural shortcuts in refund adjudication will not withstand judicial scrutiny.