GST
TRT-2025-
New Delhi High Court
Date:-22-03-23
In:-
Issue Favourable to Tax Payer ?:-
Order date – 22 March 2023
Parties – DL Support Services India Private Limited Vs Additional Commissioner CGST Appeals II Delhi& Anr.
Facts –
- The petitioner, DL SUPPORT SERVICES INDIA PRIVATE LIMITED, claims to be involved in the export of services and had sought a refund of ₹13,10,508/- paid on the export of services for the period of April 2020.
- The Adjudicating Authority issued a show cause notice proposing to deny the refund on the ground that the petitioner and the service recipient(s) were not distinct persons, which the petitioner disputed in response.
- The petitioner contends that the order is beyond the jurisdiction of the Appellate Authority as the ground for denying the refund was not available to the Authority and did not form part of the show cause notice issued by the Adjudicating Authority.
Issue –
- Whether the Appellate Authority has the jurisdiction to introduce a new ground for denial of refund without giving the taxpayer an opportunity to respond?
Order –
- The court observed that the Appellate Authority had denied the refund on the ground that the petitioner was an intermediary, which was not part of the show cause notice or subject matter before the Appellate Authority at any stage.
- The jurisdiction to decide an appeal on a new basis was not examined by the Appellate Authority.
- The High Court determines that the impugned order was passed in violation of natural justice and sets it aside.
- Hence, the matter is remanded to the Appellate Authority to decide the appeal afresh, including the question of jurisdiction to introduce a new ground for denial of refund.
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