M/S Netgear Technologies INDIA Private Limited vs. The Assistant Commissioner GST Delhi East Commissionerate

W.P.(C)/10461/2022HC DelhiGSTCNR DLHC01080412202218 May 2023Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MS. JUSTICE TARA VITASTA GANJU3 pages

For Petitioner: Ms. Priyanka Rathi, Mr. Ashwini Chandersekaran & Ms. Shubhangi Gupta, AdvsFor Respondent: Mr. Harpreet Singh, Sr. SC with Ms. Suhani Mathur & Mr. Jatin Kumar Gaur, Advs

AI SummaryAllowed

Held

The Court held that the Revenue cannot ignore a favorable Order-in-Appeal and deny the refund on the grounds of intending to appeal. The petitioner has been denied the benefit of the order for over two years.

Facts

The petitioner claimed a refund of Input Tax Credit for zero-rated supplies. The refund was initially rejected but allowed by the Appellate Authority. Despite the favorable order, the refund was not processed, and the Revenue intended to appeal but had not yet filed it.

Key Issues

Whether the Revenue can withhold a refund granted by an Appellate Authority on the basis of an intended appeal, and if the delay in processing the refund is justifiable.

Sections Cited

Section 112

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Cause title — parties, addresses and appearances

$~253 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 10461/2022 M/S NETGEAR TECHNOLOGIES INDIA PRIVATE LIMITED ..... Petitioner Through: Ms. Priyanka Rathi, Mr. Ashwini Chandersekaran & Ms. Shubhangi Gupta, Advs. versus THE ASSISTANT COMMISSIONER GST DELHI EAST COMMISSIONERATE ..... Respondent Through: Mr. Harpreet Singh, Sr. SC with Ms. Suhani Mathur & Mr. Jatin Kumar Gaur, Advs. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE AMIT MAHAJAN

O R D E R %

18.05.

2023

The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondent to grant the refund of ₹26,88,280/-, pursuant to Order-in-Appeal dated 09.03.2021, along with applicable interest.

The petitioner claims that it had exported services to M/s. Netgear Asia Pte Ltd. without payment of Integrated Goods and Services Tax during the period October, 2017 to March, 2018. 3. Since, according to the petitioner, the supplies made were Zero Rated Supply, the petitioner filed a claim for the refund of Input Tax Credit in the prescribed form (Form GST-RFD-01A) on 15.04.2019, claiming a refund of ₹26,88,280/- for the relevant peri

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