Delhi High Court - Orders
G S Industries vs Commissioner Central Goods And ... on 18 October, 2022
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~39
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 14719/2022
G S INDUSTRIES ......Petitioner
Through: Mr Vineet Bhatia and Mr Siddharth
Malhotra, Advs.
versus
COMMISSIONER CENTRAL GOODS AND SERVICES TAX
DELHI WEST & ANR. & ORS. ......Respondents
Through: Ms Anushree Narain, Adv.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MS. JUSTICE TARA VITASTA GANJU
ORDER
% 18.10.2022 [Physical Hearing/Hybrid Hearing (as per request)]
1. Prima facie, the averments made in the writ petition show, that the respondents/revenue have taken the petitioner around the bend, for grant of refund, which emanates from the order-in-appeal dated 03.01.2022 passed by CGST (Appeals-II), Delhi.
2. The substantive prayers made in the writ petition read as follows:
"(a) Issue a writ of mandamus or any other writ, order or direction of like nature to the Respondents, directing the Respondent to forthwith pay the refund amount for the period September, 2017 to March, 2018 for a sum of Rs.23,10,333/- and for the period April, 2018 to March, 2019 for a sum ofRs.14,46,417/- (Total claim of Rs.37,56,750/-) to the Petitioner along with the applicable interest w.e.f. 09.09.2019 to 04.04.2022 at the rate of 6% and at the rate of 9% or such higher rate as the Court may direct for the period 05.04.2022 till the date of grant of refund.
W.P.(C) 14719/2022 page 1 of 2 Signature Not Verified Digitally Signed By:PREM MOHAN CHOUDHARY Signing Date:03.11.2022 19:28:55
(b) Direct the respondents not to proceed with the show cause notice bearing Reference No. C.No.CGST/DW/Rajouri/R- 123/Refund/G.S. Industries/05/2022/260 dated 04.04.2022.
(c) Award costs to the Petitioner."
3. As indicated above, prima facierefund, with interest at statutory rate, ought to have been granted to the petitioner, by now.
4. Ms Anushree Narain, who appears on behalf of the respondents, says that she will obtain instructions in the matter. 4.1 In case instructions are received to resist the writ petition, counter- affidavit will be filed, before the next date of hearing.
5. Furthermore, the concerned officer will remain physically present in Court, to explain as to what is the legal impediment in granting the refund, along with statutory interest, to the petitioner.
6. List the matter on 24.11.2022.
RAJIV SHAKDHER, J TARA VITASTA GANJU, J OCTOBER 18, 2022 aj Click here to check corrigendum, if any W.P.(C) 14719/2022 page 2 of 2 Signature Not Verified Digitally Signed By:PREM MOHAN CHOUDHARY Signing Date:03.11.2022 19:28:55