M/S. S.H. Exports vs. Commissioner Of CGST & Anr.

W.P.(C)/8844/2020HC DelhiGSTCNR DLHC01004950202011 November 2020Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE SANJEEV NARULA5 pages

For Petitioner: Mr. Priyadarshi Manish, Advocate with Ms. Anjali J. Manish and Mr. Ritaj Kacker, AdvocatesFor Respondent: Ms. Sonu Bhatnagar, Advocate with Ms. Venus Mehrotra, Ms. Anushree Narain and Mr. Vaibhav Joshi, Advocates. % Date of Decision: 11th November, 2020

AI SummaryDismissed

Held

The Court noted that the petitioner wished to withdraw the writ petition with liberty to challenge the letters dated 10th November 2020. The petition was disposed of with this liberty.

Facts

The petitioner sought directions for the release of GST refunds for July and August 2019, claiming they had exported goods under LUT as zero-rated supply. The respondents informed the court that the refund was put on hold due to an investigation by the DGGI for fraudulent availment of ITC.

Key Issues

Whether the GST refund should be released despite an ongoing investigation into fraudulent ITC availment. The procedural aspects of refund processing under CGST Act and Rules were also considered.

Sections Cited

Section 16, Section 54, Section 56, Rule 90, Rule 91

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

WP(C) 8844/2020 Page 1 of 5 $~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P. (C) 8844/2020 M/S. S.H. EXPORTS ..... Petitioner Through: Mr. Priyadarshi Manish, Advocate with Ms. Anjali J. Manish and Mr. Ritaj Kacker, Advocates. versus COMMISSIONER OF CGST & ANR. ...... Respondents Through: Ms. Sonu Bhatnagar, Advocate with Ms. Venus Mehrotra, Ms. Anushree Narain and Mr. Vaibhav Joshi, Advocates. % Date of Decision: 11th November, 2020 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA

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

The petition has been heard by way of video conferencing. :

Present writ petition has been filed by the petitioner seeking a direction to the respondents to release the refund qua the refund applications filed by it in respect of export for the months of July and August, 2019. 3. Mr. Priyadarshi Manish, learned counsel for the petitioner states that procured goods had been

The judgment continues below.

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