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Case Name : A. L. Exports Vs Union of India And Ors & Ors. (Delhi High Court)
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A. L. Exports Vs Union of India And Ors & Ors. (Delhi High Court) The Delhi High Court, in the case of A. L. Exports vs. Union of India and Ors., addressed a petition challenging an Order-in-Appeal dated June 30, 2025, which rejected the petitioner’s refund claim under the Goods and Services Tax (GST) framework. The core of the petitioner’s challenge was a serious procedural lapse and a breach of the principles of natural justice, particularly concerning the opportunity for a personal hearing. Factual Background The petitioner, A. L. Exports, had initially filed a refund claim of â...
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