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Hybon Electronics Private Limited vs. The Assistant Commissioner Of Dgst & Ors.

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W.P.(C)/7449/2026HC DelhiGSTCNR DLHC01024071202624 July 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages
For Petitioner: Mr. Khursheed Ahmad, Mr. Mohd kamil and Mr. Shahin, AdvsFor Respondent: Mr. Sameer Vashisht, Adv [Standing Counsel (Civil) GNCTD] with Vaishali Gupta, Adv [Panel Counsel (Civil) GNCTD] Sumit Batra, Adv [Panel Counsel (Civil) GNCTD] With Nikhil Kumar, IAS Commissioner, Department of Trade and Taxes for R-1&2

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Cause title — parties, addresses and appearances
$~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 7449/2026 HYBON ELECTRONICS PRIVATE LIMITED .....Petitioner Through: Mr. Khursheed Ahmad, Mr. Mohd kamil and Mr. Shahin, Advs. versus THE ASSISTANT COMMISSIONER OF DGST & ORS. .....Respondents Through: Mr. Sameer Vashisht, Adv [Standing Counsel (Civil) GNCTD] with Vaishali Gupta, Adv [Panel Counsel (Civil) GNCTD] Sumit Batra, Adv [Panel Counsel (Civil) GNCTD] With Nikhil Kumar, IAS Commissioner, Department of Trade and Taxes for R-1&2. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R %

24.07.

2026

1.

Through the present Writ Petition, the Petitioner prays for issuance of a writ in the nature of Mandamus, directing the Respondents to process and grant the refund of Integrated Goods and Services Tax (IGST) amounting to approximately Rs.4,10,00,000/- (Rupees Four Crores and Ten Lakhs only), along with the applicable interest, for the tax period of October, Financial Year 2024-2025. 2. Yesterday, after taking note of the fact that the Respondents had neither filed a reply nor taken any effective steps in the matter, the learned 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 28/07/2026 at 11:43:57

Commissioner was requested to attend the hearing through video conferencing. Pursuant thereto, Mr. Nikhil Kumar, Commissioner, is present today. This Court has been apprised that the proprietors of the Petitioner Firm were earlier arrested and that a Show Cause Notice under Section 74 of the Central Goods and Services Tax Act, 2017 has already been issued to the petitioner.

3.

The learned Commissioner has assured the Court that the application filed by the Petitioner seeking refund of the IGST amount shall be processed and a final order thereon shall be passed within a period of two weeks.

4.

The learned Commissioner has further assured the Court that, in future, applications of a similar nature shall be processed promptly and disposed of expeditiously.

5.

In view of the aforesaid statement, the present Writ Petition is disposed of. While passing the order on the Petitioner's refund application, the competent authority shall also examine the Petitioner's request for provisional release of 90% of the IGST amount, in accordance with law. With the aforesaid observations, the present Writ Petition is disposed of. ANIL KSHETARPAL, J SHAIL JAIN, J JULY 24, 2026/kp/MM 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 28/07/2026 at 11:43:57

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.