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2021 (7) TMI 925 - HC - GSTRefund claim - petitioner was not heard by the appellate authority before passing the impugned order - email regarding personal hearing was sent to the wrong email address - principles of natural justice - HELD THAT - The contentions of learned counsel for petitioner is correct inasmuch as the notice was sent to the wrong email address. The appeal is remanded back to the Joint Commissioner, Appeals I, Central GST, Delhi for a de novo adjudication. The Joint Commissioner, Appeals I, Central GST, Delhi shall decide the matter in accordance with law by way of a reasoned order after giving an opportunity of hearing to the petitioner - Petition allowed by way of remand.
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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