Medical Bureau vs. Commissioner Of Central Goods And Service Tax Delhi North & Anr.

W.P.(C)/7475/2021HC DelhiGSTCNR DLHC01022943202102 August 2021Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA3 pages

For Petitioner: Mr.Rajesh Mahna, Mr.Ruchir Bhatia, Mr.Ramanand Roy, Ms.Archana Wadhwa, Mr.Mayank Kouts, Mr.Shiva Narang & Mr.Akshay Bhatia, AdvsFor Respondent: Mr.Harpreet Singh, Sr. Standing Counsel for R-1 & R-2 with Ms.Suhani Mathur, Adv. % Date of Decision: 02nd August, 2021

AI SummaryAllowed

Held

The Court noted that the petitioner's refund applications had not been disposed of. Consequently, the Court directed the original Adjudicating Authority to decide these refund applications within six weeks.

Facts

The petitioner sought a direction to the respondents to refund unutilized input tax credit amounting to Rs. 1,35,30,255/- for exports made between October 2017 and July 2018. The petitioner claimed these exports were zero-rated supplies and they were entitled to the refund.

Key Issues

The primary issue was the non-disposal of the petitioner's refund applications for unutilized input tax credit on zero-rated supplies. The court considered the entitlement to refund under GST provisions for exports.

Sections Cited

Section 16, Section 54, Section 139

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(C) 7475/2021 Page 1 of 3 $~93 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 7475/2021 & CM APPL. 23486/2021 MEDICAL BUREAU ..... Petitioner Through: Mr.Rajesh Mahna, Mr.Ruchir Bhatia, Mr.Ramanand Roy, Ms.Archana Wadhwa, Mr.Mayank Kouts, Mr.Shiva Narang & Mr.Akshay Bhatia, Advs. versus COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX DELHI NORTH & ANR. ..... Respondent Through: Mr.Harpreet Singh, Sr. Standing Counsel for R-1 & R-2 with Ms.Suhani Mathur, Adv. % Date of Decision: 02nd August, 2021 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE NAVIN CHAWLA

J U D G M E N T

MANMOHAN, J

Learned counsel for the Petitioner states that the present Petition arises on account of the failure of the Respondents to issue the refund due to the petitioner under the provisions of the Integrated Goods & Services Tax : (Oral)

The hearing has been conducted through video conferencing.

Present writ petition has been filed seeking direction to the Respondent to refund to the petitioner the amount of Rs.1,35,30,255/-, b

The judgment continues below.

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