UNION OM/S A. L. EXPORTS THROUGH ITS PROPRIETOR ARSHI vF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
.
UNION OM/S A. L. EXPORTS THROUGH ITS PROPRIETOR ARSHI
vF INDIA & ORS.
W.P.(C) 15025/2025 dated 26.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Refund – ITC on exports – ITC on exports without payment of IGST rejected for non-production of documentary evidence – Petitioner filed appeal, multiple personal-hearing notices issued (speed-post/portal) but petitioner did not attend earlier hearings – Appellate Authority passed Order-in-Appeal – No opportunity of hearing – Procedural/portal irregularity – Held: Order set aside – Appeal to be heard afresh after providing personal hearing and reasoned order.
Represented By:
Counsel for the Petitioner: Appearance not given
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