Delhi High Court - Orders
Dl Support Services India Private ... vs Additional Commissioner Cgst Appeals ... on 8 July, 2022
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~9
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 10301/2022 & CM Nos.29708-10/2022
DL SUPPORT SERVICES INDIA PRIVATE LIMITED....Petitioner
Through: Mr Sujit Ghosh, Ms Mannat and Ms
Anshika Agarwal, Advs.
versus
ADDITIONAL COMMISSIONER
CGST APPEALS II DELHI & ANR. ......Respondents
Through: Mr Akshay Amritanshu, Sr. Standing
Counsel with Mr Ashutosh Jain, Adv.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MS. JUSTICE TARA VITASTA GANJU
ORDER
% 08.07.2022 [Physical Hearing/Hybrid Hearing (as per request)] CM No.29709/2022
1. Allowed, subject to just exceptions.
CM No.29710/20222. Allowed, subject to the petitioner filing legible copies of the dim documents, at least three days before the next date of hearing.
CM No.29708/20223. This is an application, whereby stay is sought of the operation of the order dated 19.04.2022, passed by respondent no.1 i.e., the Additional Commissioner CGST, Appeals II.
4. We are of the view that at this stage, no interim order can be passed, as the issue at hand needs final adjudication in the main action i.e., the writ petition.
W.P.(C) 10301/2022 page 1 of 3 Signature Not Verified Digitally Signed By:ATUL JAIN Signing Date:11.07.2022 20:22:21
5. Thus, the above-captioned application is closed, albeit, without prejudice to the rights and contentions of the parties in the writ petition. W.P.(C) 10301/2022
6. Mr Sujit Ghosh, who appears on behalf of the petitioner, says that the impugned order passed by respondent no.1 i.e., Additional Commissioner CGST Appeals-II, in the appeal, is beyond the scope of, both, the show cause notice (SCN) dated 20.07.2021, as well as the Order-in-Original dated 30.07.2021.
6.1. To be noted, the order which is impugned is dated 19.04.2022.
7. The record, as presently available, shows that the petitioner's application for claiming Integrated Goods and Services Tax (IGST) for April 2020 stood rejected.
7.1. The SCN dated 20.07.2021 and the Order-in-Original dated 30.07.2021, rejected the plea for refund of IGST, on the ground that the petitioner did not fulfill the condition contained in Clause (v) of Section 2(6) of the Integrated Goods and Service Tax Act 2017 [In short "IGST Act"] 7.2. Broadly, this condition required the petitioner to demonstrate, that the supplier of service and the recipient of service are not mere establishments of a distinct person.
8. The Order-in-Appeal dated 19.04.2022, has returned the finding that the petitioner fulfilled the condition stipulated in clause (v) of section 2(6) of the IGST Act, but proceeded to reject the appeal on an entirely different ground i.e., non-fulfillment of condition contained in Clause (iii) of Section 2(6) of the IGST Act.
W.P.(C) 10301/2022 page 2 of 3 Signature Not Verified Digitally Signed By:ATUL JAIN Signing Date:11.07.2022 20:22:21 9. Issue notice. 9.1 Mr Akshay Amritanshu accepts notice on behalf of the respondents.
10. Counter-affidavit will be filed within the next four weeks. 10.1. Rejoinder thereto, if any, be filed before the next date of hearing.
11. List the matter on 26.09.2022.
RAJIV SHAKDHER, J
TARA VITASTA GANJU, J
JULY 8, 2022/aj
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W.P.(C) 10301/2022 page 3 of 3
Signature Not Verified
Digitally Signed By:ATUL
JAIN
Signing Date:11.07.2022
20:22:21