M/s RAHUL PACKAGING v. UNION OF INDIA & ORS
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
M/s RAHUL PACKAGING
v.
UNION OF INDIA & ORS
W.P.(C) 5373/2024 & CM. APPL. 22121/2024 dated 16.04.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : In favour of assessee
Rejection of refund claim – Adjudication order and SCN issued by incompetent authority- The Appellant Authority found that the SCN was issued by a Superintendent who lacked the authority to do so, and that the reply to the SCN was considered by an incompetent authority – Adjudicating Authority passed order rejecting refund application, however, the same also upheld by Appellate Authority vide impugned order by proceeding to consider the case of the petitioner on merits – Held that – The Court noted that since the SCN was issued and considered by an incompetent authority, the entire proceeding was flawed – Despite this, the Appellate Authority proceeded to consider the case on its merits and upheld the rejection of the refund application – Once it was established that the SCN was issued by an incompetent authority and the competent authority failed to apply independent judgment, the Appellate Authority should not have assumed original jurisdiction and proceeded with the matter – Instead, it should have nullified the SCN and associated proceedings, allowing the Proper Officer to initiate appropriate proceedings – Set aside the impugned order to the extent that it decided the appellant’s claim on merits – As a result, both the SCN and the adjudication order were deemed unsustainable in law. Directed the appropriate authority to reconsider the appellant’s refund application for the period specified expeditiously and in accordance with the law.
Represented By:
Counsel for the Petitioner: Aakriti Dhawan, Mayank Jain, Parmatma Singh & Madhur Jain, Advocates.
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