Order whereby the refund claim of the petitioner was rejected is set aside and the appeal is remanded back to the Joint Commissioner, who shall decide the matter in accordance with law by way of a reasoned order after giving an opportunity of hearing to the petitioner.
Section 107 of the CGST Act, 2017— Appeal – The petitioner challenged the orders dated 28th May, 2020 and 19th March, 2021 passed by respondent and appellate authority, whereby the refund claim of the petitioner was rejected. The counsel for the petitioner submitted that petitioner was not heard by the appellate authority before passing the impugned order. From the response to the RTI application given by the Department, it is apparent that the email regarding PH was sent to the wrong email address. The respondent counsel admitted that the notice was sent to the wrong email address.
Held that:- The Hon’ble High Court set aside the impugned order and remanded the appeal back to the Appellate Authority for a de novo adjudication.
Order whereby the refund claim of the petitioner was rejected is set aside and the appeal is remanded back to the Joint Commissioner, who shall decide the matter in accordance with law by way of a reasoned order after giving an opportunity of hearing to the petitioner.
Section 107 of the CGST Act, 2017— Appeal – The petitioner challenged the orders dated 28th May, 2020 and 19th March, 2021 passed by respondent and appellate authority, whereby the refund claim of the petitioner was rejected. The counsel for the petitioner submitted that petitioner was not heard by the appellate authority before passing the impugned order. From the response to the RTI application given by the Department, it is apparent that the email regarding PH was sent to the wrong email address. The respondent counsel admitted that the notice was sent to the wrong email address.
Held that:- The Hon’ble High Court set aside the impugned order and remanded the appeal back to the Appellate Authority for a de novo adjudication.