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 ₹36,61,166 for Input Tax Credit (ITC) on exports of goods and services made without paying integrated tax. This refund claim was first rejected by the Assistant Commissioner via an Order-in-Original dated January 24, 2025, on the grounds that essential documentary evidence, including E-way bills, shipping bills, and Bank Realisation Certificates (BRCs), were not submitted.
The petitioner subsequently filed an appeal against the Order-in-Original. During the appellate process, the Appellate Authority (Joint Commissioner, CGST Appeals-II, Delhi) issued multiple notices for personal hearings on dates like February 17, 2025, March 5, 2025, and March 17, 2025. These were reportedly sent via speed-post, although the petitioner’s attendance was apparently absent.
