BharatTaxGST

M/S Kumar Enterprises vs. Union Of INDIA & Ors.

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W.P.(C)/10737/2026HC DelhiGSTCNR DLHC01034488202631 July 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages
For Petitioner: Mr.Adv.[appearance not given]For Respondent: Ms. Sangita Malhotra, SPC with Ms. Disha Choudhary, GP for R-1. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD

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Cause title — parties, addresses and appearances
$~22 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010344882026 + W.P.(C) 10737/2026 M/S KUMAR ENTERPRISES .....Petitioner Through: Mr.Adv.[appearance not given]. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Sangita Malhotra, SPC with Ms. Disha Choudhary, GP for R-1. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R %

31.07.

2026

1.

Through the present Writ Petition, the Petitioner prays for issuance of a Writ in the nature of Mandamus for directing the Respondent-Department to refund Rs.1,83,360/-, which was wrongly deposited in the year 2019. 2. The Petitioner claims that it was required to deposit the above- mentioned amount with the Kerala GST Department, but it deposited the amount with the Delhi GST Department. Subsequently, another amount of Rs.1,83,360/- was deposited with the Kerala GST Department. It is further claimed by the Petitioner that it applied for the refund on 24.05.2019, which has not been adjudicated till date.

3.

Learned counsel representing the Respondent submitted that the application submitted by the Petitioner is not available in the office. 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 05/08/2026 at 12:11:25

4.

Be that as it may.

5.

Let the Respondent-Department treat the present Writ Petition as an application filed by the Petitioner and pass an appropriate order in accordance with law within a period of two (02) weeks.

6.

With these observations, the present Writ Petition is disposed of.

ANIL KSHETARPAL, J.

SHAIL JAIN, J. JULY 31, 2026 s.godara/ad

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 05/08/2026 at 12:11:25

Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.