Sponsored
    Follow Us:

Case Law Details

Case Name : GS Exim International LLP Through Its Designated Partner Bhakti Pada Ghosh Vs Commissioner (Delhi High Court)
Appeal Number : W.P.(C) 3300/2022
Date of Judgement/Order : 08/02/2024
Related Assessment Year :
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored

GS Exim International LLP Through Its Designated Partner Bhakti Pada Ghosh Vs Commissioner (Delhi High Court)

The Delhi High Court intervenes in the case of GS Exim International LLP versus the Commissioner regarding the dismissal of an appeal against the rejection of a GST refund application. The court finds the Order-in-Appeal to be cryptic and lacking in substantive consideration of the petitioner’s submissions.

Upon examination of the Order-in-Appeal, the High Court observes a lack of proper reasoning and consideration of the petitioner’s arguments. Despite the petitioner’s submissions and the provision of a detailed reply, the appellate authority fails to provide adequate justification for dismissing the appeal.

The court highlights the absence of clear grounds for concluding that the petitioner did not meet the eligibility conditions for the refund. The cryptic nature of the order raises doubts about the fairness of the decision-making process and necessitates a remit for a fresh hearing.

Consequently, the Delhi High Court sets aside the Order-in-Appeal and restores the appeal for reconsideration by the Appellate Authority. Emphasizing the importance of a speaking order and due consideration of the petitioner’s submissions, the court ensures a fair opportunity for GS Exim International LLP to present their case.

In summary, the court’s intervention underscores the significance of transparency and procedural fairness in administrative proceedings related to GST refunds. By ordering a fresh hearing, the High Court upholds the principles of natural justice and ensures a just resolution for the petitioner.

FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT

1. Petitioner impugns Order-in-Appeal dated 09.09.2021, whereby the appeal filed by the petitioner impugning the Order-in-Original dated 21.08.2020 has been dismissed.

Delhi HC Sets Aside Cryptic GST Refund Rejection Order

2. Petitioner had filed an application seeking refund of GST. The Proper Officer issued a show cause notice dated 04.08.2020 proposing to reject the refund. Petitioner, thereafter, filed a reply on 12.08.2020 and submitted the same through the online portal.

3. Petitioner has also produced a copy of the reply and submitted that the same was also physically supplied to the Adjudicating Authority at the time of hearing of the show cause notice. Thereafter, the Adjudicating Authority, rejected the application by an order dated 08.2020, which led to the petitioner filing an appeal before the Appellate Authority.

4. A perusal of the Order-in-Appeal dated 09.09.202 1 shows that the order is a cryptic order and does not deal with any of the submissions made by the petitioner. Said order in paragraph 5- Discussion and Findings, gives a brief narration of the fact, then notices the contention of the petitioner and, thereafter, extracts a Board Circular and then in the next paragraph numbered as 7 merely holds that in view of the above legal provisions, appellant has not fulfilled the eligibility conditions for taking input tax credit.

5. Appellate Authority in paragraph 5 has noted submissions of learned counsel on behalf of petitioner, however, there is no consideration of the submissions in the subsequent paragraphs and the order merely extracts the Board Circular and holds that the eligibility conditions are not complied with.

6. It is not apparent from the order as to why or on what basis findings have been returned that petitioner does not fulfil the eligibility conditions. The order is cryptic and the reasoning is not emanating from the order and there is no specific consideration of the factual matrix or the contentions of the petitioner in the Order-in‑Appeal. Accordingly, we are of the view that Order-in-Appeal cannot be sustained and the matter calls for a remit.

7. In view of the above, the Order-in-Appeal dated 09.09.202 1 is set aside. The appeal is restored on the record of the Appellate The Appellate Authority shall decide the appeal afresh and pass a speaking order after giving an opportunity of personal hearing to the petitioner.

8. Petition is disposed of in the above terms.

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Ads Free tax News and Updates
Sponsored
Search Post by Date
February 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
2425262728