GST Refund rejection order passed in violation of natural justice- Remanded back to Appellate Authority

DL Support Services India Private Limited Vs Additional Commissioner CGST Appeals II Delhi (Delhi High Court) Delhi High Court held that as the petitioner was not given an opportunity to meet the case that it was not entitled to refund as the services provided by it was as an intermediary. Matter is remanded back to Appellate Authority as the order was passed in violation of principles of natural justice. Facts- It is the petitioner’s case that the said order is, ex facie, beyond jurisdiction inasmuch as it seeks to deny the petitioner refund of integrated tax paid in respect of services pro...