Dl Support Services INDIA Private Limited vs. Additional Commissioner CGST Appeals Ii Delhi & Anr.

W.P.(C)/10301/2022HC DelhiGSTCNR DLHC01025266202222 March 2023Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE AMIT MAHAJAN7 pages

For Petitioner: Mr Sujit Ghosh, Mr Mannat Waraich and Ms Anshika Agarwal, AdvocatesFor Respondent: Mr Akshay Amritanshu, Senior Standing Counsel for CBIC with Mr Ashutosh Jain, Mr Divyansh Singh and Mr Samyak Jain, Advocates

AI SummaryRemanded

Held

The Court held that the Appellate Authority denied the refund without giving the petitioner an opportunity to be heard on the new ground, violating principles of natural justice. The matter was remanded for fresh consideration.

Facts

The petitioner sought a refund of integrated tax paid on export of services. The Adjudicating Authority rejected the refund, and the Appellate Authority denied it on a new ground not raised in the show cause notice, stating the petitioner was an intermediary.

Key Issues

Whether the Appellate Authority can deny a refund on a new ground not raised in the show cause notice, and whether this violates principles of natural justice.

Sections Cited

Section 107, Section 73, Section 74, Section 2(6), Section 2(13)

AI-generated summary — verify with the full judgment below

2023:DHC:2183-DB $~11 * IN THE HIGH COURT OF DELHI AT NEW DELHI %

Date of Decision: 22.03.2023 + W.P.(C) 10301/2022

DL SUPPORT SERVICES INDIA PRIVATE

LIMITED

..... Petitioner

Through: Mr Sujit Ghosh, Mr Mannat

Waraich and Ms Anshika

Agarwal, Advocates.

Versus

ADDITIONAL COMMISSIONER CGST

APPEALS II DELHI& ANR.

..... Respondents

Through: Mr Akshay Amritanshu, Senior

Standing Counsel for CBIC

with Mr Ashutosh Jain, Mr

Divyansh Singh and Mr

Samyak Jain, Advocates.

CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE AMIT MAHAJAN

VIBHU BAKHRU, J.

The petitioner has filed the present petition impugning an order dated 19.04.2022 (Order-in-Appeal No.15/2022-23).

At the outset it is relevant to state that this Court has entertained 2023:DHC:2183-DB the present petition solely for the reason that the petitioner do

The judgment continues below.

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