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M/S Sethi Sons ( India ) vs Assistant Commissioner And Ors on 14 March, 2022

Author: Manmohan

Bench: Manmohan, Sudhir Kumar Jain

                          $~154
                          *       IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +       W.P.(C) 4179/2022
                                  M/S SETHI SONS ( INDIA )                                 ..... Petitioner
                                                     Through:     Mr.Aseem Chawla with Mr.Manu
                                                                  K.Giri, Ms.Shikha Bhardwaj and
                                                                  Ms.Pratishtha Chaudhary, Advocates.
                                                     versus

                                  ASSISTANT COMMISSIONER AND ORS        ..... Respondents
                                                 Through: Mr.Vijay Joshi, senior standing
                                                          counsel with Mr.Ved Prakash,
                                                          Advocate.
                                  CORAM:
                                  HON'BLE MR. JUSTICE MANMOHAN
                                  HON'BLE MR. JUSTICE SUDHIR KUMAR JAIN
                                           ORDER

% 14.03.2022 C.M.No.12525/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of.

Present writ petition has been filed challenging the orders dated 11th March, 2020 and 06th August, 2021 whereby refund of Input Tax Credit on account of exports made by the Petitioner has been denied. Petitioner also seeks a direction to the Respondents to issue refund of Rs.13,43,737/- along with interest, to the Petitioner in a time bound manner.

Learned Counsel for the petitioner states that the Respondents have erred in holding that the Petitioner did not file refund application within the time limit prescribed under Section 54 of CGST Act. He states that the Signature Not Verified Signed By:JASWANT SINGH RAWAT Signing Date:16.03.2022 10:09:16 Petitioner had attempted to file the refund application online as well as manually. He, however, states that GST portal and authorities did not allow him to proceed with the filing.

Learned counsel for the Petitioner states that the Respondents ought to have allowed the filing of manual refund application by the Petitioner as per Rule 97A and the clarification issued vide Circular No. 125/44/2019- GST dated 18th November, 2019.

Learned counsel for the Petitioner states that the Petitioner is being made to suffer for no fault of his own and because of system technicalities - which is contrary to law laid down by this Court in M/s Blue Bird Pvt. Ltd. vs. Union of India and Ors. (W.P.(C) 3798/2019).

Learned counsel for the petitioner states that similar issue is also pending adjudication before this Court in National Internet Exchange of India vs. Union of India & Ors., W.P.(C) 871/2022.

Issue notice. Mr.Vijay Joshi, senior standing counsel accepts notice on behalf of the Respondents. He prays for and is permitted to file a counter affidavit within four week. Rejoinder affidavit, if any, be filed before the next date of hearing.

List on 27th July, 2022.

MANMOHAN, J SUDHIR KUMAR JAIN, J MARCH 14, 2022 KA Signature Not Verified Signed By:JASWANT SINGH RAWAT Signing Date:16.03.2022 10:09:16