Indian Kanoon - Search engine for Indian Law

Delhi High Court - Orders

Team Hr Services Private Ltd vs Union Of India & Anr on 13 May, 2020

Author: Rajiv Sahai Endlaw

Bench: Rajiv Sahai Endlaw, Sangita Dhingra Sehgal

$~6
*      IN THE HIGH COURT OF DELHI AT NEW DELHI

+      W.P.(C) 13114/2019

       TEAM HR SERVICES PRIVATE LTD.                  ..... Petitioner
                    Through: Mr. J.K. Mittal and Ms. Vandana Mittal,
                             Advs.

                                 Versus

       UNION OF INDIA & ANR.                                    ..... Respondents
                     Through:            Mr. P.S. Singh, Adv. for UOI.
                                         Mr. Harpreet Arora, Adv. for GST.
CORAM:
HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW
HON'BLE MS. JUSTICE SANGITA DHINGRA SEHGAL

                                 ORDER

%                                13.05.2020

[VIA VIDEO CONFERENCING]

CM No 10821/2020 (for exemption)

1. Allowed, subject to just exceptions and in terms of prevalent rules.

2. The application is disposed of.

CM No.10820/2020 (of the petitioner for early hearing)

3. Inspite of repeated orders in this writ petition, the refund of Rs.2,38,00,000/- to which the applicant/petitioner is entitled to, has not been granted to the applicant/petitioner till date. Early hearing of the writ petition, W.P.(C) 13114/2019 Page 1 of 3 the only relief claimed wherein also is of such refund, is sought, without prejudice to the right to initiate contempt proceedings against the respondents.

4. The counsel for Goods and Services Tax (GST) states that he has a counter affidavit to the writ petition ready but could not file the same owing to the lockdown prevalent. It is stated that on the application of the applicant/petitioner for refund, the Assistant Commissioner, GST, Delhi (East) has passed an order dated 19th September, 2019 rejecting the application of the applicant/petitioner for refund. It is argued that against the said order of rejection of refund, statutory appeal is available and the remedy, if any of the applicant/petitioner is to avail of the statutory appeal remedy. It is further informed that the instant order was telephonically informed to the Chartered Accountant of the applicant/petitioner and a copy thereof also forwarded to the applicant/petitioner but has been returned unserved.

5. The counsel for the applicant/petitioner states that he is not aware of the said order, of which copy also has not been furnished to him.

6. On enquiry he however states that the order dated 19th September, 2019 would not be an impediment to the relief being granted in the writ petition and the hearing of the writ petition is not to await the outcome of the appeal against the order dated 19th September, 2019. It is contended that in the circumstances of this case no appeal against the order 19th September, 2019 is required to be filed.

7. The counsel for the respondent GST is permitted to email the counter affidavit along with annexures to this Court.

8. On receipt of the email, the same be tagged to the file of the present writ petition.

9. A copy of the same be also emailed to Mr. J.K. Mittal, counsel for the applicant/petitioner and considering that the writ petition itself is only for refund of the amount, we allow this application.

10. The application is disposed of.

W.P.(C) 13114/2019

11. The petitioner may file a rejoinder to the counter affidavit within two weeks, also vide email, and the said rejoinder be also tagged to this writ petition.

12. List the writ petition for hearing on 10th June, 2020.

RAJIV SAHAI ENDLAW, J.

SANGITA DHINGRA SEHGAL, J.

MAY 13, 2020 'bs' W.P.(C) 13114/2019 Page 3 of 3