Grounds of writ-The Petitioner, aggrieved by a tax demand order exceeding Rs 20 crores issued by the CGST Delhi East division, has approached the court by filing a Writ Petition. The demand is primarily based on allegations of non-submission of Foreign Inward Remittance Certificates (FIRCs) in support of export invoices. In response, the Petitioner contended that such matching of FIRCs with export invoices is not a statutory requirement under the current legal framework. They also emphasized that all necessary documentation had already been furnished during earlier audit exercises and refund claims, both of which were scrutinized and approved by the authorities at the time.
Order-The Court ruled in favour of the Petitioner, finding the impugned order to be vague and devoid of adequate reasoning, particularly in relation to the rejection of the refund claim. The Court further clarified that Foreign Inward Remittance Certificates (FIRCs) are not required to be matched on a transaction-wise basis and may instead be considered in aggregate. Accordingly, the Court set aside the impugned order and directed the Adjudicating Authority to issue a fresh notice granting a personal hearing to the Petitioner. It also emphasized that the Petitioner must be afforded a fair opportunity to present submissions, and that the Show Cause Notice should be adjudicated afresh in light of these directions.
GST Case Law Transformative Learning Solutions Pvt Ltd Versus Commissioner Central Goods and Service Tax Delhi
Citation-2025 TAXONATION 2531 (DELHI)
