Judgment
$~16 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010661492023 + W.P.(C) 2919/2023 ADVANCE COMPUTERS AND MOBILES INDIA PVT LTD & ANR.
.....Petitioners Through:
Mr. Rakesh Kumar & Mr.
Naveen, Advs.
versus THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX AND ANR.
.....Respondents Through:
Ms. Anushree Narain SCC, Mr. Apurv Yadav and
Mr. Naman Choula, Adv.
CORAM:
HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R %
15.09.2026 1.
Through the present Writ Petition, the Petitioner seeks a direction to the Respondent to process and issue a refund of ₹29,87,167/-, comprising ₹1,89,000/- towards Integrated Goods and Services Tax (IGST), ₹23,11,376/- towards Central Goods and Services Tax (CGST), and ₹4,86,791/- towards State Goods and Services Tax (SGST).
2.
The refund in question pertains to the period before the Goods and Services Tax (GST) regime was introduced. The Petitioner claims entitlement to carry forward the aforesaid amount upon the introduction of the GST regime.
3.
The Petitioner states that, despite having discharged his tax liability in cash, his application seeking refund of the aforesaid amount was rejected by issuance of a Deficiency Memo.
4.
It is noted that the Petitioner has applied for refund on more than one occasion. Learned Counsel appearing for the Respondent, on This is a digitally signed order.
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instructions, fairly submits that there is no specific provision under the applicable Rules or administrative instructions requiring a speaking order to be passed in such circumstances.
5.
This Court has considered the submissions made by the parties.
The Petitioner seeks refund of an amount which, according to him, is legitimately due and payable to him. In the opinion of this Court, the Respondents cannot decline to pass a speaking order merely on the ground that there is no specific provision in the Rules or administrative instructions mandating the same.
6.
It is neither possible nor practicable for Rules or administrative instructions to contemplate and provide for every possible eventuality.
The authorities are required to deal with situations which may not have been expressly contemplated or provided for under the Rules or administrative instructions, while adhering to the principles of fairness and natural justice.
7.
In view of the aforesaid, the present Writ Petition is disposed of with a direction to the Commissioner, Central Goods and Services Tax, Delhi West, to pass a speaking order on the Petitioner's claim after granting him an opportunity of hearing. The said order shall be passed within a period of one month from today.
8.
Accordingly, the Petitioner, through his learned Counsel, is directed to appear before the concerned Commissioner on 21.09.2026 at 11:00 A.M.
ANIL KSHETARPAL, J.
SHAIL JAIN, J.
SEPTEMBER 15, 2026/NG/MM 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 17/09/2026 at 12:07:57