GST Update

Desk of CA. Praveen Sharma – 841 Series (CAPS)

Delhi High Court in the case of A. L. Exports Through Its Proprietor Arshi

The petitioner challenged the Order-in-Appeal dated 30.06.2025, which upheld the rejection of a ?36.61 lakh refund for zero-rated supplies without IGST payment. The original refund was denied citing missing documents like e-way bills, shipping bills, and BRCs.

Despite filing an appeal, the petitioner received a GST portal hearing notice after the appeal had already been decided, showing a procedural lapse. The Court held that hearing notices must be uploaded on the GST portal and system-generated post-order notices must be rectified to ensure fairness.

The Order-in-Appeal was set aside, and the matter remanded for fresh adjudication with proper communication to the petitioner via email and mobile.

Link: CA. Praveen Sharma on Linkedin

Regards
CAPS