Vigor Global Venture vs. Commissioner Of GST Delhi & Anr.

Facts

The petitioner, Vigor Global Venture, filed a writ petition before the Delhi High Court challenging an order in appeal dated October 15, 2024, and an RFD-06 dated April 30, 2022, issued by Respondent No. 2. The petitioner sought to quash these orders and sought a direction to allow their application for a refund of Rs. 9,00,971/-. The petitioner's appeal before the Objection Hearing Authority was dismissed, with the authority upholding the impugned order of rejection of refund dated April 30, 2022. The Proper Officer (Ward-61) was directed to ensure compliance with the directions. The petitioner contended that the order impugned was unreasoned.

Held

The Court held that the Order-in-Appeal dated October 15, 2024, was wholly unreasoned and could not sustain. Consequently, the writ petition was allowed, and the said Order-in-Appeal was quashed. The Court directed that the appeal shall stand revived on the board of the Objection Hearing Authority to be heard afresh and in accordance with law. All rights and contentions of the respective parties on merits were kept open. The Court did not make any specific findings on the entitlement to the refund amount or the merits of the original refund application, as the matter was remanded for fresh consideration.

Key Issues

1. Whether the Order-in-Appeal dated October 15, 2024, and the RFD-06 dated April 30, 2022, are liable to be quashed on the grounds of being unreasoned, thereby violating principles of natural justice, as argued by the Petitioner? 2. Whether the Petitioner is entitled to a refund of Rs. 9,00,971/-, as sought in their application filed under the CGST/DGST Act, 2017, given the perfunctory rejection of their appeal? The Petitioner argued that the order impugned was wholly unreasoned and could not sustain. The Revenue (Commissioner of GST Delhi & Anr.) did not record any specific arguments in the judgment.