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.
Want to Read the Complete Judgment?
You have read the free case summary. Unlock the full judgment, the detailed judicial reasoning and the downloadable PDF, along with every other premium judgment on TaxGuru.
Already subscribed? Log in
One subscription covers the entire premium judgment library, not just this case.
