2026-VIL-423-DEL
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SGST High Court Cases

GST – Rejection of refund application, Violation of principles of natural justice, Functionality of GSTAT – Rejection of refund applications on the grounds of failure to submit certain documents and due to DGARM alerts against some of the petitioner's suppliers - Whether the refund orders are vitiated due to violation of principles of natural justice on account of non-grant of personal hearing to the petitioner - HELD - The petitioner was afforded adequate opportunity to file replies and appear for personal hearings at both the original and appellate stages. The mere non-acceptance of the petitioner's submissions does not amount to violation of principles of natural justice – The grievance is not of absence of opportunity, but of non-acceptance of the submissions. A distinction must be maintained between lack of jurisdiction and errors committed in the exercise of jurisdiction, and that the present case involves the latter - The entitlement to refund and the sufficiency of material in support thereof are matters falling within the domain of statutory adjudication. Such contentions, including those relating to equities, are open to be urged before the appellate forum and cannot be a ground to bypass the statutory remedy - The petitioner should avail the statutory remedy of appeal before the GSTAT, which has been found to be functional - The writ petition is disposed of - Lack of Functionality of GSTAT - The petitioner contended that the statutory remedy under Section 112 of the CGST Act is not efficacious as the GSTAT is not fully functional and there is considerable delay in hearing matters - Whether the lack of functionality of GSTAT can be a ground to bypass the statutory remedy - HELD - The High Cour in its earlier order in Rajesh Khanna vs Commissioner of Central Tax Appeals–I, Delhi & Ors., had taken note of the affidavit of the Joint Secretary, Ministry of Finance, recording that the requisite IT infrastructure is in place enabling virtual hearings and that the GSTAT has commenced scrutiny of appeals. Therefore, the GSTAT is functional and constitutes an efficacious statutory remedy, and that the petitioner's contention regarding lack of functionality is without merit.
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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