BharatTaxGST

M/S Team Computer Private Limited. vs. Union Of INDIA & Ors.

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W.P.(C)/11591/2024HC DelhiGSTCNR DLHC01052884202422 August 2024Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE SACHIN DATTA2 pages
For Petitioner: Mr. Kashish Kumar Gupta, Mr. Aman Bhasin and Mr. Chetan Kumar Shukla, AdvsFor Respondent: Mr. Vijay Joshi, Sr. Panel Counsel for R-1/UOI. Ms. Sonu Bhatnagar, Sr. SC along with Ms. Nishtha Mittal, Ms. Apurva Singh and Ms. K.S. Mary Jonet, Advs. for R-2, 3 and 4
AI SummaryDismissed

Facts

The petitioner challenged an Order in Appeal concerning a refund of input tax credit. This order followed a Review Order which had overturned the adjudicating authority's decision to allow the refund.

Held

The High Court held that the petitioner has an effective alternative remedy of appeal before the Goods and Services Tax Appellate Tribunal. Therefore, the Court did not deem it appropriate to entertain the writ petition.

Key Issues

Whether the High Court should entertain a writ petition when an efficacious statutory remedy of appeal is available to the petitioner.

Sections Cited

Section 112

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
$~81 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 11591/2024 CM APPL. 48179/2024 CM APPL. 48180/2024 M/S TEAM COMPUTER PRIVATE LIMITED. .....Petitioner Through: Mr. Kashish Kumar Gupta, Mr. Aman Bhasin and Mr. Chetan Kumar Shukla, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Vijay Joshi, Sr. Panel Counsel for R-1/UOI. Ms. Sonu Bhatnagar, Sr. SC along with Ms. Nishtha Mittal, Ms. Apurva Singh and Ms. K.S. Mary Jonet, Advs. for R-2, 3 and 4. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA % 22.08.2024

O R D E R

1.

The petitioner has filed the present petition impugning an Order in Appeal dated 21.05.2024, which was passed pursuant to a Review Order dated 24.11.2023 challenging the decision of the adjudicating authority to allow the petitioner’s application for refund of input tax credit.

2.

Concededly, the petitioner has an efficacious remedy of an appeal under Section 112 of Central Goods and Services Tax Act, 2017, before the Goods and Services Tax Appellate Tribunal.

3.

In view of the above, we do not consider it apposite to entertain the present petition, leaving it open to the petitioner to avail its statutory remedies. 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 29/08/2024 at 12:34:36

4.

The petition stands disposed of in the aforesaid terms.

5.

All pending applications also stand disposed of.

VIBHU BAKHRU, J

SACHIN DATTA, J AUGUST 22, 2024/cl 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 29/08/2024 at 12:34:36

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.