Case Law Details
Lenovo India Private Limited Vs Assistant Commissioner of GST & Central Excise (Madras High Court)
The Hon’ble Madras High Court in M/s. Lenovo India Private Limited Vs Assistant Commissioner of GST & Central Excise in [W.P.No.1863 of 2023 and W.M.P.No.1965 of 2023 dated February 01, 2023] quashed the Order passed by the Revenue Department rejecting the refund application of the assessee, on the grounds that, no opportunity of personal hearing was provided, which is against the principles of natural justice. Further, directed the Revenue Department to pass an order after adhering to the principles of natural justice, considering on merits and in accordance with law within a period of 12 weeks.
Facts:
M/s. Lenovo India Private Limited, (“the Petitioner”) has challenged the order dated December 13, 2022 (“the Impugned Order”) rejecting their application seeking refund claim for INR 8,52,78,067/- which being Integrated Goods and Services Tax (“IGST”) paid on supply of goods to SEZ Units on the ground of violation of principles of natural justice.
A Show Cause Notice dated November 12, 2022 (“the Impugned SCN”) was issued to the Petitioner by the Revenue Department (“the Respondent”) proposing to reject the refund application of the Petitioner and calling upon the Petitioner to submit a reply within a period of 15 days. Further, the Petitioner was called upon to appear on November 28, 2022 through physical/virtual hearing. The Petitioner submitted a reply dated December 02, 2022 requesting for a personal hearing, which was not afforded to the Petitioner and consequently, the Impugned Order was passed.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
