BharatTaxGST

Transformative Learning Solutions Private Limited vs. Assistant Commissioner Mcie CGST & Ors.

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W.P.(C)/17529/2022HC DelhiGSTCNR DLHC01081083202210 January 2023Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE AMIT MAHAJAN1 pages
For Petitioner: Mr. Rajat Mittal, AdvFor Respondent: Mr. Chritarth Palli & Ms. Harsheen M. Palli, Advs

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Cause title — parties, addresses and appearances
$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 17529/2022 TRANSFORMATIVE LEARNING SOLUTIONS PRIVATE LIMITED ..... Petitioner Through: Mr. Rajat Mittal, Adv. Versus ASSISTANT COMMISSIONER MCIE CGST & ORS. ..... Respondents Through: Mr. Chritarth Palli & Ms. Harsheen M. Palli, Advs. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE AMIT MAHAJAN

O R D E R %

10.01.

2023

1.

The petitioner has filed the present petition, inter alia, impugning an order in appeal dated 16.06.2022. The petitioner’s application for refund of IGST paid on export of goods and input tax credit available in the electronic ledger had been denied solely on the ground that the application was barred by limitation. The learned counsel appearing for the respondents fairly states that in view of the subsequent notification no. 13/2022-Central Tax dated 05.07.2022 issued by Central Board of Indirect Taxes and Customs, the petitioner’s application would be within the period of limitation.

2.

Accordingly, the impugned order is set aside. The petitioner’s application is restored to the file of the Assistant Commissioner, GST to be decided afresh on merits.

3.

The petition is allowed in the aforesaid terms.

VIBHU BAKHRU, J

AMIT MAHAJAN, J JANUARY 10, 2023/Ch 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 09/06/2026 at 19:17:31

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.