2026-VIL-584-TEL
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SGST High Court Cases

GST - Violation of Principles of Natural Justice – Demand on account of grounds of non-compliance of conditions for availing benefit under Notification No.41/2017-IGST (Rate), dated 23.10.2017 - During appellate proceedings, the petitioner submits documents including recipients details, bill of lading, shipping bills, purchase orders, invoices and export general manifests to substantiate that goods were exported and notification conditions were complied with. The appellate authority passes an order-in-appeal without addressing the grounds of appeal or the documents submitted by the petitioner - Whether the appellate authority violates the principles of natural justice by non-consideration of documents produced during appeal proceedings – HELD – The EGMs merely reflect shipping bill numbers and do not establish invoice-wise correlation or particulars of the goods supplied. In the absence of shipping bills evidencing such correlation and the date of export, compliance with the conditions of the Notification No.41/2017-IGST (Rate) could not be conclusively verified. The appellate authority therefore rightly held that the petitioner has failed to furnish the documentary evidence to demonstrate compliance with the conditions of Notification No.41/2017-IGST (Rate) despite sufficient opportunity - The petitioner is at liberty to avail the appellate remedy. Needless to say, it is open for the petitioner to take all such grounds of law and facts before the second appellate authority – The petition is disposed of
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