M/S Nice Exports Inc vs. Rajiv Kittur, Deputy Commissioner Of Customs (IGST-Refunds), Icd, Bangalore & Ors.

CONT.CAS(C)/216/2022HC DelhiGSTCNR DLHC01008344202218 November 2022Bench: HON'BLE MR. JUSTICE SACHIN DATTA3 pages
For Petitioner: Mr. Samar Bansal and Ms. Sakshi Singhal, AdvsFor Respondent: Mr. Harpreet Singh, Sr. SC along with Mr. Jatin Kumar Gaur, Adv
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Held

The Court noted that the respondents had filed appeals against the refund orders in defiance of the High Court's earlier directions. Following the Supreme Court's dismissal of the respondents' SLP, the respondents assured the Court they would withdraw their appeals and consequential notices.

Facts

The petitioners alleged wilful disobedience of a previous High Court order directing IGST refunds. The respondents had filed appeals against the refund orders despite the prior High Court judgment, which were later dismissed by the Supreme Court.

Key Issues

Whether the respondents wilfully disobeyed the High Court's order by filing appeals against the IGST refund orders after the Supreme Court dismissed their SLP.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
$~29 and 30 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CONT.CAS(C) 917/2021 and CM APPL.44139/2021 (Stay) (29) M/S SHRI GANESH GRANITES & ANR. ..... Petitioners Through: Mr. Samar Bansal and Ms. Sakshi Singhal, Advs. versus K M GURU RAJESH, DEPUTY COMMISSIONER OF CUSTOMS, IGST-REFUND, ICD, BANGALORE & ORS. ..... Respondents Through: Mr. Harpreet Singh, Sr. SC along with Mr. Jatin Kumar Gaur, Adv. + CONT.CAS(C) 216/2022 and CM APPL.9863/2022 (Stay) (30) M/S NICE EXPORTS INC ..... Petitioner Through: Mr. Samar Bansal and Ms. Sakshi Singhal, Advs. versus RAJIV KITTUR, DEPUTY COMMISSIONER OF CUSTOMS (IGST-REFUNDS), ICD, BANGALORE & ORS. ..... Respondents Through: Mr. Harpreet Singh, Sr. SC along with Mr. Jatin Kumar Gaur, Adv. CORAM: HON'BLE MR. JUSTICE SACHIN DATTA

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18.11.

2022

1.

The present petition alleges wilful disobedience of the judgment/order dated 26.03.2021, passed by a Division Bench of this court in W.P.(C)2694/2019. Vide the said judgment/order, a direction was issued to the respondents to refund the IGST to the petitioners at the earliest, though not later t

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