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of <h1>Petitioner alleges no personal hearing or physical verification; refund denial raises natural justice issues; filings and hearings scheduled</h1> <h3>M/s IKIRAON TECHNOLOGIES PVT. LTD. Versus THE ASSISTANT COMMISSIONER, CGST JANAKPURI DIVISION, & ANR.</h3> HC noted petitioner's grievance that no physical verification or personal hearing occurred and that denial of refund raised natural justice concerns. The ... Refund claim - physical verification of the Petitioner’s place of business was not done which as per him is completely baseless - no personal hearing was given - violation of principles of natural justice - HELD THAT:- This is an Order-in-Appeal, which is also an appealable order before the GST Appellate Tribunal. However, the GSTAT is yet to be notified. In view thereof, let the counter affidavit be filed within six weeks. Rejoinder thereto be filed within four weeks thereafter - List before the Joint Registrar on 6th October, 2025. List before the Court on 15th December, 2025. The petition by M/s Ikiraon Technologies Pvt. Ltd. challenges an Order-in-Appeal dated 2 June 2025 which 'set aside' refund orders granted in favour of the Petitioner totalling Rs.13.43 crores. The Petitioner alleges the Order was prima facie predicated on the erroneous premise that physical verification of the place of business was not done; it contends that physical verification was carried out and relevant documents were submitted prior to grant of the refund. The Respondent contests the petition's assertion regarding absence of personal hearing, stating a hearing was afforded. The court observed the Order-in-Appeal is 'also an appealable order before the GST Appellate Tribunal,' but noted the GSTAT is yet to be notified. Directions: counter-affidavit to be filed within six weeks, rejoinder within four weeks thereafter; interim protection ordered - 'No coercive steps be taken against the Petitioner in the meantime.' Matters listed before Joint Registrar on 6 October 2025 and before the Court on 15 December 2025.
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