The hearing has been conducted through video conferencing.

Present writ petition has been filed challenging the orders dated 28^th May, 2020 and 19th March, 2021 passed by Assistant Commissioner CGST Delhi East and the Joint Commissioner, Appeals – 1, Central GST, Delhi respectively whereby the refund claim of the petitioner was rejected.

Learned counsel for the petitioner states that petitioner was not heard by the appellate authority before passing the impugned order. He states that from the response to the RTI application given by the Department, it is apparent that the email regarding personal hearing was sent to the wrong email address. This Court while issuing notice in the present writ petition had noted the said fact. The relevant portion of the order dated 06^th 2021 is reproduced hereinbelow:-

“2. Mr. N.K. Sharma, who appears on behalf of the petitioner, says that the order in appeal dated 19.03.2021 was passed without notice to the petitioner.

2.1 In this regard, Mr. Sharma has drawn our attention to paragraph 4 of the said order wherein it has been recorded that although the petitioner, i.e., the original appellant had been granted personal hearing on 11.01.2021, 13.01.2021 and 15.01.2021, there was no appearance on its behalf.

2.2 Mr. Sharma says that the response to the RTI application given by the department shows that the intimation regarding personal hearing was sent to the wrong e-mail address.

2.3 For this purpose, our attention has been drawn to Annexure ‘P6’ appended at page 42 of the paper book. A perusal of the said document shows that the intimation with regard to personal hearing, albeit via virtual mode, was sent to the e-mail address [email protected] Mr. Sharma says that the correct e-mail address of the petitioner is [email protected] It is the submission of Mr. Sharma that this e-mail address, i.e., [email protected] stands registered with the department.”

Today, Mr. Harpreet Singh, learned counsel for respondent nos. 2 and 3 states that he has instruction that the contentions of learned counsel for petitioner is correct inasmuch as the notice was sent to the wrong email address.

Consequently, the impugned order is set aside and the appeal is remanded back to the Joint Commissioner, Appeals – I, Central GST, Delhi for a de novo adjudication. The Joint Commissioner, Appeals – I, Central GST, Delhi shall decide the matter in accordance with law by way of a reasoned order after giving an opportunity of hearing to the petitioner.

With the aforesaid directions, present writ petition stands disposed of.

The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.