Vvivers INDIA Private Limited vs. Commissioner Of Goods And Services Tax & Ors.
Original PDF →Facts
The Petitioner, VVIVERS INDIA PRIVATE LIMITED, is challenging orders dated August 9, 2024, passed by the Appellate Authority (Delhi GST). The Petitioner claims to have exported goods between December 2022 and May 2023, qualifying for zero-rated supplies with payment of tax under Section 16(1) of the IGST Act, 2017, and thus entitled to a refund. The Petitioner alleges that notices for rejection of refund applications, dated March 13, 2023, March 17, 2023, April 18, 2023, and August 7, 2023, were not uploaded on the portal, preventing them from filing replies. Subsequently, on January 20, 2024, the refund applications, show cause notices (SCNs), and rejection orders were uploaded. The Petitioner's appeals against these rejection orders were dismissed by the impugned orders. The Petitioner contends that the refund is delayed without proper departmental action, and the tax was deposited at the time of export. They also question whether any email communication was sent regarding the SCNs or rejection orders.
Held
The Court held that notices uploaded on the 'additional notices tab' prior to January 16, 2024, were not visible on the GST portal unless one was familiar with that specific upload method. This lack of visibility likely caused the Petitioner to miss the notices and consequently the opportunity to reply. The Court also noted that the rejection of refund applications was done without hearing the Petitioner. Therefore, the Court permitted the Petitioner to file replies to the notices for rejection of refund by September 30, 2025. The Adjudicating Authority is directed to hear the Petitioner on all refund applications and reconsider the matter afresh, taking into account the Petitioner's submissions. The Adjudicating Authority must pass refund orders by November 30, 2025, and if refunds are allowed, statutory interest is to be directed. The ratio decidendi is that procedural deficiencies in notice dissemination, particularly on less visible portal sections, can vitiate proceedings and warrant an opportunity for the assessee to be heard. The Court did not expressly leave any issue undecided.
Key Issues
1. Whether the Petitioner was duly notified of the show cause notices and refund rejection orders, considering they were uploaded on the 'additional notices tab' of the GST portal prior to January 16, 2024, and if not, whether the rejection of refund applications without affording a hearing is valid under the GST law? Petitioner's Contention: The Petitioner argued that the notices were never uploaded or were not visible, thus they had no knowledge of the SCNs or rejection orders. Consequently, they could not file replies or appeals, leading to a denial of their legitimate refund for zero-rated supplies. They emphasized that the tax was already deposited at the time of export and the delay in refund is unjustified. Respondent's Contention: The Respondent submitted that the SCNs were uploaded on the 'additional notices tab' of the GST portal.
Sections Cited
Section 16(1)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R % 07.08.2025
This hearing has been done through hybrid mode.
The present petition has been filed by the Petitioner challenging the orders dated 9th August, 2024 passed by the Appellate Authority (Delhi GST) (hereinafter, ‘the impugned order’).
It is the case of the Petitioner that between December 2022 to May 2023, the Petitioner has exported goods to various countries in terms of Section 16(1) of the Integrated Goods and Service Tax Act, 2017. 4. According to the Petitioner, in respect of the said exports, the Petitioner became entitled to refund of tax on the ground that the supplies made by the Petitioner were “zero rated supplies with payment of tax”. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 12/08/2025 at 13:11:26
Various notices were issued by the Sales Tax Officer for rejection of the applications for refund but the case of the Petitioner is that the said notices were never uploaded. The dates of these rejection notices were 13th March 2023, 17th March 2023, 18th April 2023 and 07th August 2023. Since the Petitioner did not acquire knowledge of the same, no reply was also filed and the refund applications were rejected.
The Petitioner, however, prayed that the refunds are to be issued through Indian Customs & Central Excise Electronic Commerce/ Electronic Data Interchange Gateway (hereinafter “ICEGATE”) portal. However, finally, it was only on 20th January 2024 that all the applications for refund, the show cause notices (hereinafter “SCN”) and refund rejection orders were uploaded on the portal. Thereafter, the Petitioner filed an appeal against the refund rejection orders which were dismissed by the impugned orders dated 09th August 2024. 7. Ld. Counsel for the Petitioner submits that being an exporter, the Petitioner’s refund is being unnecessarily delayed without proper action on behalf of the Department for refund and the tax itself stands deposited at the time when the exports were undertaken.
He further submits that the Department has also not clarified as to whether any e-mail was sent, communicating to the Petitioner about issuance of the SCN or consequent passing of the rejection orders. Thus the appeals could not have been filed when the Petitioner did not even have knowledge of the same.
On behalf of the Respondent, it is submitted that the SCNs were uploaded on the ‘additional notices tab’. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 12/08/2025 at 13:11:26
Heard. It is a matter of common knowledge that the notices uploaded on the ‘additional notices tab’ prior to 16th January 2024 were not visible on the GST portal, unless someone was familiar with the manner in which notices are uploaded on the additional notices tab. Uploading of notices or orders on additional notices tab, therefore, may have gone unnoticed by the parties, which appears to have happened in the present case.
Moreover, considering the fact that the rejection of the refund applications has been done without hearing the Petitioner, this Court is of the opinion that, in respect to the notices for rejection of refund, the Petitioner ought to be permitted to file a reply before the Adjudicating Authority. Hence, the Petitioner is permitted to file the Replies to the said notices by 30th September 2025. 12. The Adjudicating Authority shall hear the Petitioner on all the refund applications and shall take a fresh view into the matter after considering the submissions made by the Petitioner.
Considering that these are refunds relating to the year 2022-23, the Adjudicating Authority shall pass the refund orders on or before 30th November 2025, in accordance with law. If the refund applications are being allowed, the statutory interest, in respect thereof, shall also be directed.
The petition is disposed of in these terms. Pending applications, if any, are also disposed of. PRATHIBA M. SINGH, J. SHAIL JAIN, J. AUGUST 7, 2025/pd/ss This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 12/08/2025 at 13:11:26
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.