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2021 (7) TMI 925 - HC - GSTRefund claim - petitioner was not heard by the appellate authority before passing the impugned order - email regarding personal hearing was sent to the wrong email address - principles of natural justice - HELD THAT:- The contentions of learned counsel for petitioner is correct inasmuch as the notice was sent to the wrong email address. 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 - Petition allowed by way of remand.
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