High Court overturns refund denial, orders fresh hearing.

The High Court set aside the impugned order rejecting the refund claim due to lack of proper hearing and remanded the appeal back to the Joint Commissioner, Appeals - I, Central GST, Delhi for fresh adjudication. The Court directed a proper opportunity for a hearing to be provided to the petitioner in accordance with the law. The writ petition was disposed of with these directions, ordering the uploading of the order on the website and sending a copy to the respective counsels via email.

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Issues:
Challenge to rejection of refund claim due to lack of proper hearing before passing the impugned order.

Analysis:
The petitioner filed a writ petition challenging the rejection of their refund claim by the Assistant Commissioner CGST Delhi East and the Joint Commissioner, Appeals - 1, Central GST, Delhi. The petitioner claimed they were not heard before the appellate authority passed the impugned order. It was revealed that the email regarding the personal hearing was sent to the wrong email address, as confirmed by the Department's response to an RTI application. The Court noted this discrepancy and acknowledged that the order in appeal was passed without notice to the petitioner. The correct email address of the petitioner was [email protected], while the notice was sent to [email protected]. The counsel for respondent nos. 2 and 3 admitted that the notice was indeed sent to the wrong email address.

The High Court set aside the impugned order and remanded the appeal back to the Joint Commissioner, Appeals – I, Central GST, Delhi for a fresh adjudication. The Court directed that the matter be decided in accordance with the law by providing the petitioner with a proper opportunity for a hearing. The judgment concluded by disposing of the writ petition with the mentioned directions and ordered the uploading of the order on the website while forwarding a copy to the respective counsels through email.

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