The Delhi High Court set aside the order rejecting the Goods and Service Tax (GST) refund which was made Without Considering Submissions. It was observed that the order is cryptic as the reasoning does not emanate from the order and there is no specific consideration of the factual matrix or the contentions of the petitioner.
Mr. Aseem Mehrotra appeared for the petitioner and Mr. Farman Ali, SPC with Ms. Usha Jamwal and Mr. Krishan Kumar appeared for the respondent.
GS Exim International LLP, the Petitioner challenged the Order-in-Appeal whereby the appeal filed by the petitioner impugning the Order-in-Original has been dismissed.
The Petitioner had filed an application seeking a refund of GST. The Proper Officer issued a show cause notice proposing to reject the refund. The Petitioner filed a reply and submitted the same through the online portal.
The Petitioner has also produced a copy of the reply and submitted that the same was also physically supplied to the Adjudicating Authority when hearing of the show cause notice. Thereafter, the Adjudicating Authority rejected the application by an order dated 21.08.2020, which led to the petitioner filing an appeal before the Appellate Authority.
It was evident that the order was cryptic and did not deal with any of the submissions made by the petitioner. Counsel on behalf of the petitioner submitted that 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.
A division bench comprising Justice Sanjeev Sachdeva and Justice Ravinder Dudeja observed that the order is cryptic the reasoning does not emanate from the order and there is no specific consideration of the factual matrix or the contentions of the petitioner in the Order-in Appeal.
The Court set aside the appeal and restored the record of the Appellate Authority. The Appellate Authority shall decide the appeal afresh and pass a speaking order after giving an opportunity for personal hearing to the petitioner.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
