Section 54 of the CGST Act, 2017  – Refund  –- The petitioner challenged the Order dated 15th June 2020, whereby, the application for refund made by the Petitioner was rejected. The Petitioner challenged the said impugned Order on the ground that the Respondent was bound to record reasons in the Order while rejecting the application. The court observed that the impugned Order indicates that the Respondent has rejected the application for refund without recording any reasons, though the same is mandatory under Rule 92(3).

Held that:- The Hon’ble High Court set aside the impugned Order dated 15th June 2020 and the same is restored to file before the Respondent.