Delhi High Court - Orders
Batra Enterprises vs Commissioner Of Customs(Drawback) & ... on 12 September, 2022
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~35
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 12143/2018
BATRA ENTERPRISES ..... Petitioner
Through: Mr Rajesh Jain, Mr Virag Tiwari &
Mr Ramashish, Advs.
versus
COMMISSIONER OF CUSTOMS(DRAWBACK)
& ANR. ..... Respondents
Through: Mr Satyakam, ASC for R-1.
CORAM:
HON'BLE MR JUSTICE RAJIV SHAKDHER
HON'BLE MS JUSTICE TARA VITASTA GANJU
ORDER
% 12.09.2022 [Physical Hearing/Hybrid Hearing (as per request)]
1. We had broadly captured the contours of the case in our order dated 11.07.2022.
2. Since Mr Satyakam, ASC, who appears on behalf of the respondents/revenue, says that the refund will be granted, along with interest in terms of Section 56of the CGST Act, 2017 read with Rule 90 of the CGST Rules, 2017, we need not detain ourselves with the niceties of the questions of law raised in the instant writ petition.
3. The concerned Officer will bear in mind the aspects adverted to, in our order dated 11.07.2022.
4. Writ petition is, accordingly, disposed of.
5. List the petition for directions on 25.11.2022.
RAJIV SHAKDHER, J TARA VITASTA GANJU, J SEPTEMBER 12, 2022/rClick here to check corrigendum, if any Signature Not Verified Digitally Signed By:KAUSHAL KUMAR SACHDEVA Signing Date:27.09.2022 20:22:53