Department has send Personal Hearing Notice at "[email protected]" whereas the correct email ID was "[email protected]". As the Notice was sent on wrong email ID the Delhi High Court directs de novo adjudication in

Global Enterprises vs UOI [W.P.(C) 6124/2021; 20-Jul-2021] Delhi HC sets aside Revenue’s order rejecting refund claim of Assessee. Remands matter for de novo adjudication, as the email of personal hearing was delivered to the wrong address rather than Assessee’s.

Notes that the Assessee was not heard by the Authority before passing such impugned order. It was apparent that the email regarding personal hearing was sent to the wrong email address. Hope you will find this case law useful.