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Sr Ashok And Associates Private Limited vs. Assistant Commissioner Central Excise/Central GST Division Vasant Kunj Collectorate Delhi South & A

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W.P.(C)/7767/2024HC DelhiGSTCNR DLHC01033009202401 April 2026Bench: HON'BLE MR. JUSTICE AJAY DIGPAUL,HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE2 pages
For Petitioner: Mr. Abhishek Garg and Mr. Naman Mehta, AdvocatesFor Respondent: Mr. Atul Tripathi, SSC, Mr. Shubham Mishra, Mr. Gaurav Mani Tripathi, Mr. Akshay Sagar and Mr. Madhav Anand, Advocates

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Cause title — parties, addresses and appearances
$~19 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 7767/2024 SR ASHOK AND ASSOCIATES PRIVATE LIMITED .....Petitioner Through: Mr. Abhishek Garg and Mr. Naman Mehta, Advocates. versus ASSISTANT COMMISSIONER CENTRAL EXCISE/CENTRAL GST DIVISION VASANT KUNJ COLLECTORATE DELHI SOUTH & ANR. .....Respondents Through: Mr. Atul Tripathi, SSC, Mr. Shubham Mishra, Mr. Gaurav Mani Tripathi, Mr. Akshay Sagar and Mr. Madhav Anand, Advocates CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

O R D E R %

01.04.

2026

1.

The prayer in the petition is in relation to refund of service tax which was paid by the petitioner for various contracts from April, 2015 to March, 2016. 2. Learned counsel for the petitioner states that the prayer of the petitioner for refund has been already rejected vide order 14th November, 2024. 3. Subsequent thereto, on 10th November, 2025, the Registrar considered the request of the petitioner to file an application for amendment. Accordingly, the permission was granted, however, till date, no application 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 06/04/2026 at 11:26:00

for amendment is moved. Even today also, same request is moved before this Court.

4.

Since we are of the view that the petition was framed seeking direction for refund and the prayer for refund already stands rejected on merits by speaking order, it will be appropriate, in our opinion, to reject the said request for amendment.

5.

We dispose of the present petition in view of aforesaid development with liberty to the petitioner to approach afresh questioning the said order in accordance with law.

6.

Needless to clarify that in case if the remedy of appeal is available to the petitioner, as objected by learned counsel for the respondent, the said issue is kept open for consideration in case if the petition is so preferred. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J APRIL 1, 2026/ay/sk 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 06/04/2026 at 11:26:00

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.