Grapes Digital PVT. LTD vs. Principal Commissioner & Anr.

W.P.(C)/2918/2021HC DelhiGSTCNR DLHC01011681202105 December 2023Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE AMIT MAHAJAN37 pages

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Held

The Court directed the disbursement of the refund sanctioned by the Adjudicating Authority with applicable interest. It rejected the petitioner's claim that the adjustment of interest was illegal but set aside the appellate order denying the refund in its entirety.

Facts

The petitioner sought a refund of IGST paid on zero-rated supplies (exports). The Adjudicating Authority allowed the refund but adjusted it against interest liability on delayed tax payments. This led to multiple appeals and reviews concerning the refund amount and interest adjustment.

Key Issues

The primary issues were whether the Revenue could adjust interest liability against the refund claim and whether the Revenue's appeal against the refund quantum was time-barred.

Sections Cited

Section 75(12), Section 79(1)(a), Section 107(2), Section 16(3)

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Cause title — parties, addresses and appearances

W.P.(C) No.2918/2021 Page 1 of 37 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on:05.12.2023 + W.P.(C)No.2918/2021 GRAPES DIGITAL PVT. LTD. ..... Petitioner versus PRINCIPAL COMMISSIONER & ANR. ..... Respondents Advocates who appeared in this case: For the Petitioner : Mr. Tarun Gulati, Sr. Adv. with Mr. Deepak Joshi, Mr. Ankur Jain, Mr. Kumar Sambhav & Ms. Shruti, Advs. For the Respondent : Ms. Samiksha Godiyal, Ms. Diksha Tiwari & Ms. Apurva Singh, Advs. CORAM HON’BLE MR JUSTICE VIBHU BAKHRU HON’BLE MR JUSTICE AMIT MAHAJAN

JUDGMENT

VIBHU BAKHRU, J

The petitioner has filed the present petition impugning several orders. The petitioner impugns the Orders-in-Original dated 24.10.2018 and 08.08.2019, passed by the Adjudicating Authority in respect of the application filed by the petitioner for refund of Integrated Goods and Services Tax (hereafter ‘IGST’) in respect of ‘zero rated supply’ being the export of services. In terms of the impugned Order-in-Original dated 24.10.2018, the Adjudicating Authority had allowed the petitioner’s claim for the refund of IGST of ₹24,3

The judgment continues below.

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