BharatTaxGST

M/S. Ajanta Industries vs. Commissioner Of Central Goods And Services Tax & Anr.

W.P.(C)/6609/2021HC DelhiGSTCNR DLHC01020956202116 July 2021Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA5 pages
For Petitioner: Mr. Rajesh Mahna, AdvocateFor Respondent: Mr. Harpreet Singh, Sr. Standing Counsel with Mr. Arunesh Sharma and Ms. Suhani Mathur, Advocates for R-1. Mr. Devesh Singh, ASC with Mr. Manas Bhatnagar, Advocate for GNCTD. % Date of Decision: 16th July, 2021
AI SummaryDismissed

Held

The Court held that a petitioner invoking writ jurisdiction must approach with clean hands and that the petitioner had not challenged the adverse findings regarding fake ITC, locked premises, and non-response to summons. Consequently, the writ petition was not entertained.

Facts

The petitioner sought a refund of GST liability due to financial constraints, claiming entitlement under Section 54(7) of the CGST Act. The rejection order noted serious findings of fake Input Tax Credit (ITC) from L1 and L2 suppliers, with the petitioner's premises found locked and the partner not responding to summons.

Key Issues

Whether the petitioner is entitled to a refund of GST when serious allegations of fake ITC and non-cooperation with authorities exist. Whether a writ petition is appropriate when an appealable order exists and the petitioner has not approached the court with clean hands.

Sections Cited

Section 54(7), Section 54(3), Section 54(10)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
WPC 6609-2021 Page 1 of 5 $~12 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6609/2021 M/S. AJANTA INDUSTRIES ..... Petitioner Through Mr. Rajesh Mahna, Advocate versus COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX & ANR. ..... Respondents Through Mr. Harpreet Singh, Sr. Standing Counsel with Mr. Arunesh Sharma and Ms. Suhani Mathur, Advocates for R-1. Mr. Devesh Singh, ASC with Mr. Manas Bhatnagar, Advocate for GNCTD. % Date of Decision: 16th July, 2021. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE NAVIN CHAWLA

J U D G M E N T MANMOHAN, J: (Oral)

The hearing has been conducted through video conferencing.

CM No.20760/2021 Allowed, subject to all just exceptions. Accordingly, the application stands disposed of. WPC 6609-2021

1.

Present writ petition has been filed challenging the rejection order dated 04 W.P.(C) 6609/2021 th

2.

Learned counsel for the petitioner states that the petitioner was unable

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

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.