Delhi High Court - Orders
M/S Pitambra Books Pvt. Ltd vs Union Of India & Ors on 17 July, 2020
Author: Manmohan
Bench: Manmohan, Sanjeev Narula
$~1
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 627/2020
M/S PITAMBRA BOOKS PVT. LTD ..... Petitioner
Through: Mr. Puneet Agarwal with
Mr. Deepak Anand and Mr. Yuvraj
Singh, Advocates.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr. Satyendra Kumar, Advocate for
respondent No. 1/UOI.
Ms. Sonu Bhatnagar, Sr. Standing
Counsel with Ms. Anushree Narain
and Ms. Venus Mehrotra, Advocates
for respondent Nos. 2, 3 & 5.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE SANJEEV NARULA
ORDER
% 17.07.2020 CM APPL. 15429/2020
The application has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing.
Present application has been filed for early hearing as well as for a direction to the respondent to accept the petitioner's manual application dated 14th February, 2020 and to disburse the refund claimed for the period November, 2017 to March, 2019.
Learned counsel for petitioner states that despite this Court staying paragraph 8 of Circular No.125/44/2019-GST dated 18th November, 2019 vide order dated 21st January, 2020, the GSTN Portal is still not entertaining a refund application spread over two financial years.
Learned counsel for petitioner states that though the petitioner also filed a manual application for refund dated 14th February, 2020 and furnished the clarifications as sought by the respondent vide letter dated 4th June, 2020, yet the said application has not been processed till date.
Learned counsel for the respondent states that the said letter dated 4 th June, 2020 was received on 8th June, 2020.
Keeping in view the strict timelines stipulated in Rules 90 and 91 of the Central Goods and Services Tax Rules, 2017 this Court directs the respondent to process the petitioner's aforesaid manual application within three working days.
List on 23rd July, 2020.
The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.
MANMOHAN, J SANJEEV NARULA, J JULY 17, 2020 sb