Isu Enterprises Through Its Proprietor Sumit vs. Commissioner Of Delhi Goods And Service Tax Dgst & Anr.
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Cause title — parties, addresses and appearances
O R D E R % 02.04.2025
This hearing has been done through hybrid mode.
This is a petition filed by the Petitioner- ISU Enterprises, under Article 226 of the Constitution of India seeking refund of the Input Tax Credit claimed under DGST, CGST & IGST for the period September, 2017 and November, 2017. 3. The Petitioner i.e., ISU Enterprises is a proprietary concern of Mr. Sumit bearing GST registration No.07CBTPS5438N1ZL.
The Petitioner had filed an online refund application along with supporting documents on 31st January, 2018 for claiming refund for the period of two months, i.e. September, 2017 and November, 2017. 5. It is the case of the Petitioner that a request letter was again submitted for the above stated refund on 24th October, 2024. However, the refund has not been processed. 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 01/07/2025 at 19:26:52
Considering that these are old applications for refund, let the same be processed in accordance with law by the GST Department within a period of one month.
The petition is disposed of, in the above stated terms. PRATHIBA M. SINGH, J RAJNEESH KUMAR GUPTA, J APRIL 2, 2025 kk/ss 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 01/07/2025 at 19:26:52
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.