A M Electricals vs. Commissioner Of State Goods And Service Tax & Anr. & Ors.

W.P.(C)/4785/2023HC DelhiGSTCNR DLHC01107678202317 April 2023Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE AMIT MAHAJAN2 pages

For Petitioner: Mr. Rajesh, Mr. Ramanand Roy and Mr. Mayank, AdvsFor Respondent: Mr. Rajeev Aggarwal, Addl. Standing Counsel with Ms. Shilpa Singh, Adv

AI SummaryPartly Allowed

Held

The Court directed the concerned authority to process the petitioner's application for refund (DVAT-21) by passing a speaking order within eight weeks, after providing an opportunity to be heard. All rights and contentions of the parties were reserved.

Facts

The petitioner's application to carry forward input tax credit by filing a GST Trans-1 Form was rejected. The petitioner also had an application for refund under Form DVAT-21 pending.

Key Issues

Whether the petitioner should be allowed to carry forward input tax credit or receive a refund, and the proper procedure for processing the pending refund application.

Sections Cited

GST Trans-1 Form, Form DVAT-21

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Cause title — parties, addresses and appearances

$~41 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4785/2023 & CM APPL. 18490/2023 A M ELECTRICALS ..... Petitioner Through: Mr. Rajesh, Mr. Ramanand Roy and Mr. Mayank, Advs. versus COMMISSIONER OF STATE GOODS AND SERVICE TAX & ANR. & ORS. ..... Respondent Through: Mr. Rajeev Aggarwal, Addl. Standing Counsel with Ms. Shilpa Singh, Adv. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R % 17.04.2023 CM APPL. 18490/2023

Allowed, subject to all just exceptions. W.P.(C) 4785/2023

The petitioner has filed the present petition impugning the order dated 17.02.2023, whereby the petitioner’s application for carrying forward of input tax credit by filing the GST Trans-1 Form was rejected on the ground that the same pertains to statutory forms, which were received after 27.12.2017. 3. Mr. Aggarwal, learned counsel, who appears on behalf of the respondents on advance notice, submits that the petitioner has also filed an application for refund under Form DVAT-21, which is yet to be processed.

It is the petitioner’s case that the refund of tax is to be made in This is a digitally signed order. The authenticity of the order can be re-verified f

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