Delhi High Court - Orders
Ms Anand And Anand vs Union Of India & Ors on 27 January, 2025
Author: Yashwant Varma
Bench: Yashwant Varma
$~46 to 48
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 11496/2023
MS ANAND AND ANAND .....Petitioner
Through: Mr. J.K. Mittal, Mr. Mukesh
Choudhary and Ms. Vandana
Mittal, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Akshay Amritanshu, SSC
with Ms. Drishti Saraf and Ms.
Pragya Upadhyay, Advs.
47
+ W.P.(C) 11497/2023
MS ANAND AND ANAND .....Petitioner
Through: Mr. J.K. Mittal, Mr. Mukesh
Choudhary and Ms. Vandana
Mittal, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Akshay Amritanshu, SSC
with Ms. Drishti Saraf and Ms.
Pragya Upadhyay, Advs.
48
+ W.P.(C) 11498/2023
MS ANAND AND ANAND .....Petitioner
Through: Mr. J.K. Mittal, Mr. Mukesh
Choudhary and Ms. Vandana
Mittal, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Akshay Amritanshu, SSC
with Ms. Drishti Saraf and Ms.
Pragya Upadhyay, Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE HARISH VAIDYANATHAN
SHANKAR
ORDER
% 27.01.2025
1. We take note of the following recitals which appear in the This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/01/2025 at 21:50:29 Order-in-Original and which is impugned before us:
"20.2 Since, the seven refunds claim for subsequent period were rejected on the previous review order, the refund application and supplied documents were not scrutinized. Now, in compliance of High Court Order, these seven refunds application are being scrutinized and the assessee was requested to submit the following documents vide C.No. DL-II/St/DIV- VIII/Refund/Anand/53/2017/1719 dated 15.03.2023 and letter or even no.2037-2038 dated 20.03.2023 and email dated 15.03.2023 and 20.03.2023 was also sent to the assessee to submit the documents:
a.) Copies of FIRC/BRCs issued by the bank evidencing realization of export proceeds for the period July-2023 to March-2015.
b.) Copies of Export Invoices.
c.) Invoice wise reconciliation between export proceeds and
exports.
d.) Other details as discussed in PH (withdrawal sheet).
20.3 The assessee admitted and assured to submit the FIRCs during personal hearing dated 03.03.2023 and also assured to submit the above-mentioned requisite documents vide letter dated 21.03.2023. But no documents have been submitted by them.
Accordingly, they were reminded to submit the said documents vide email dated 13.04.2023. Till date, no documents have been supplied by the assessee and I find that these seven refund claims cannot be processed until and unless the mandatory and statutory documents as per Notification No. 27/2012-CE(N.T) dated 18.06.2012, are submitted to the proper officer."
2. Presently, the writ petitioner is unable to satisfy us that these documents had been placed for the consideration of the respondents.
3. In order to enable Mr. Mittal, learned counsel to respond, let these petitions be called again on 07.03.2025.
YASHWANT VARMA, J.
HARISH VAIDYANATHAN SHANKAR, J.
JANUARY 27, 2025/akc This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/01/2025 at 21:50:29