Order Date – 01 February 2023

Parties: M/s. Lenovo India Private Limited, AWFIS Space Solutions Vs Assistant Commissioner of GST & Central Excise

Facts –

• The Petitioners, M/s. Lenovo India Private Limited, AWFIS Space Solutions filed a refund claim for Rs.8,52,78,067/- being Integrated Goods and Service Tax paid on supply of goods to SEZ Units.
• The Respondent rejected the same holding the order as non-est, unlawful and improper.

Issue –

• Whether the rejection of refund claim is in order?

Order –

• The single bench of Hon’ble High Court observed that the petitioner was issued with a show cause notice on 21.11.2022 to submit their reply within 15 days from the date of service of the notice. But, however, in the very same show cause notice, the petitioner has been called upon to appear before the respondent on 28.11.2022 either through physical / virtual hearing.
• The petitioner has submitted a reply to the show cause notice dated 21.11.2022 and has also sought for a personal hearing. However, as seen from the impugned assessment order, no personal hearing has been afforded to the petitioner and the objection raised by the petitioner in its reply dated 02.12.2022 has also not been considered.
• Learned standing counsel appearing for the respondent has also received instructions and does not dispute the statements made by the petitioner in the Affidavit filed in support of this Writ Petition with regard to the dates and events. Therefore, it is made clear that the principles of natural justice has been violated by the respondent before passing of the impugned order rejecting the petitioner's application seeking for refund.
• Hence the matter was remanded back for fresh consideration on merits and in accordance with law.