Sr. No.141 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of Decision : 07.04.2026 M/S SAIN DASS OVERSEAS …PETITIONER Versus UNION OF INDIA AND ORS …RESPONDENTS CORAM : HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Sholab Arora, Advocate for the petitioner. (Through V.C.)

Ms. Ridhi Bansal, Advocate for the respondents.

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DEEPAK SIBAL, J. (Oral)

The petitioner’s application for refund of GST, made under Section 54 of the Central Goods and Services Act, 2017 (for short-the Act), was rejected by the revenue through order dated 03.07.2020 against which, on 06.11.2024, the petitioner filed a statutory appeal under Section 107(1) of the Act which appeal has been rejected, on the ground of delay, through communication dated 06.02.2026 (Annexure P-12). The communication dated 06.02.2026 is the subject matter of challenge through the instant petition.

2. Learned counsel for the parties have been heard and with their able assistance, the records of the case have also been perused.

3. Relevant Sub Sections of Section 107 of the Act are reproduced below for ready reference:-

“107(1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an Adjudicating Authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx (8) The Appellate Authority shall give an opportunity to the appellant of being heard.

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx (12) The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision.”

4. As per Section 107(8) of the Act, before finally deciding an appeal filed under Section 107(1), the Appellate Authority is required to grant opportunity of personal hearing to the appellant.

Section 107(12) further provides that before disposing of any appeal, the Appellate Authority is first required to formulate the points of determination and then decide them through a reasoned order.

5. In the case in hand, the petitioner’s appeal, filed by it under Section 107(1) of the Act, to challenge therein the order rejecting its claim for refund has been rejected without passing any reasoned order. In fact, no order whatsoever was passed and rejection of the petitioner’s appeal on the ground of delay was simply conveyed to the petitioner through the impugned communication dated 06.02.2026 signed by the Superintendent of the Appellate Authority.

6. Prior to rejection of the petitioner’s appeal, no opportunity of personal hearing was also granted.

7. In the light of the above, we are of the opinion that the respondent-Department has adopted a rather casual approach in dealing with the petitioner’s statutory appeal, which least to say, we do not appreciate.

7. In view of the afore discussion, this writ petition is allowed, resulting in setting aside of the impugned communication dated 06.02.2026 (Annexure P-12). However, liberty is granted to the Appellate Authority to pass a fresh order on the petitioner’s appeal filed by it to challenge therein the rejection of its claim for refund, in accordance with law.

(DEEPAK SIBAL)

JUDGE (LAPITA BANERJI)

07.04.2026 JUDGE Prince