Delhi High Court - Orders
Vaishno Polymers vs Commissioner Of Central Goods And ... on 16 March, 2023
Author: Vibhu Bakhru
Bench: Vibhu Bakhru
$~26
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 12112/2022
VAISHNO POLYMERS ..... Petitioner
Through: Mr. Rakesh Kumar and
Mr. Shailender Verma,
Advs.
versus
COMMISSIONER OF CENTRAL GOODS AND
SERVICES TAX AND ANOTHER ..... Respondents
Through: Mr. Vijay Joshi, Sr.
Standing Counsel (CBIC)
with Mr. Shubham
Chaturvedi and Mr. Gurjas
Singh Narula, Advs.
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU
HON'BLE MR. JUSTICE AMIT MAHAJAN
ORDER
% 16.03.2023
1. The petitioner has filed the present petition being aggrieved by non-processing of its claims for refund.
2. The petitioner's claim for refund of Input Tax Credit for the period July 2017 to March 2018 has not been processed. This is for the reason that the petitioner had filed its returns on a quarterly basis, that is, for July 2017 to September 2017; October 2017 to December 2017; and January 2018 to March 2018. However, the petitioner had filed its application for refund of tax on a monthly basis.
3. According to the respondent, the said application was also required to be filed on a quarterly basis. However, it is noticed that the petitioner's application for refund for the months of July Signature Not Verified 2017 and September 2017 were processed. Thus, only the Digitally Signed By:HARMINDER KAUR Signing Date:20.03.2023 13:20:25 application for refund for the month of August 2017 remains in respect of the quarter July 2017 to September 2017.
4. In this regard, this Court had called upon the respondent to take instructions as to how the applications for refund are required to be submitted.
5. Learned counsel for the respondent submits that he has since obtained instructions and the petitioner can file a separate application for August 2017 along with GSTR-1.
6. He may file a separate application for claiming refund for the remaining two quarters, that is, quarter from October 2017 to December 2017 and from January 2018 to March 2018 along with the return.
7. On the said application being filed, the same would be processed.
8. In view of the above, the learned counsel for the petitioner submits that the grievance of the petitioner stands addressed.
9. It is directed that the petitioner should file its application for the refund within a period of two weeks from today.
10. The same would be processed within a period of six weeks thereafter.
11. The petition is disposed of in the aforesaid terms.
VIBHU BAKHRU, J AMIT MAHAJAN, J MARCH 16, 2023 'KDK' Signature Not Verified Digitally Signed By:HARMINDER KAUR Signing Date:20.03.2023 13:20:25