Zones Corporate Solutions PVT. LTD. vs. Commissioner Of Central Goods & Services Tax Delhi East & Anr.
Held
The Court directed the respondents to refund the amount as ordered by the Commissioner (Appeals) within four weeks. The Court held that the petitioner should not wait endlessly for the respondents to challenge the appellate order. The respondents were permitted to file appropriate proceedings within the same period, with all rights and contentions left open.
Facts
The petitioner sought a direction to refund Rs. 1,40,99,149/- along with interest, which was due to them on account of zero-rated supplies. The refund was not released despite two final orders from the Commissioner (Appeals). The respondents cited the non-functioning of the GST Appellate Tribunal and alleged discrepancies in the petitioner's documentation as reasons for the delay.
Key Issues
Whether the respondents can indefinitely withhold a sanctioned refund due to the petitioner, and if the petitioner should be made to wait for the respondents to challenge an appellate order.
Sections Cited
Section 16, Section 54, Section 56, Rule 89(2)(f)
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Cause title — parties, addresses and appearances
O R D E R %
2020 The petition has been heard by way of video conferencing.
On 19th June, 2020, this Court had passed the following order:- “The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. It is pertinent to mention that present writ petition has been filed seeking a direction to the respondents to refund Rs.1,40,99,149/- due to the petitioner along with interest which the respondents have failed to release despite two orders dated 23rd July, 2019 passed by the learned Commissioner (Appeals)-I, Delhi, which have attained finality. In the petition, it has been averred that refund is
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