Hsv Media Private Limited vs. Commissioner Of Central Tax And GST & Anr.

W.P.(C)/5612/2023HC DelhiGSTCNR DLHC01016128202301 May 2023Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE AMIT MAHAJAN2 pages

For Petitioner: Mr. Siddharth Malhotra, AdvFor Respondent: Mr. Harpreet Singh, SSC with Ms. Suhani Mathur & Mr. Jatin Kumar Gaur, Advs

AI SummaryDismissed

Facts

The petitioner, HSV Media Private Limited, filed a writ petition before the Delhi High Court challenging an order dated April 6, 2023, passed by the respondent authorities. This order rejected the petitioner's application for a refund of unutilised Input Tax Credit (ITC) amounting to ₹59,84,695/-. The judgment notes that the petitioner possesses statutory remedies of appeal against the impugned order. The respondents are the Commissioner of Central Tax and GST and another authority.

Held

The Court held that it was not appropriate to entertain the writ petition filed by the petitioner. The reasoning was based on the existence of a statutory remedy of appeal available to the petitioner against the order rejecting its refund application. The Court explicitly stated that the petitioner is not precluded from availing these statutory remedies and that all rights and contentions of the parties are reserved. Therefore, the writ petition was dismissed on the grounds of alternative remedy. No specific findings were made on the merits of the refund claim or the rejection order itself.

Key Issues

1. Whether the High Court should entertain a writ petition when the petitioner has a statutory remedy of appeal against the impugned order? The petitioner, HSV Media Private Limited, sought to challenge the rejection of its refund application via a writ petition. The respondents, Commissioner of Central Tax and GST & Anr., did not present any arguments as the Court decided the matter on the preliminary issue of maintainability of the writ petition.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~71 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5612/2023 & CM APPL. 22005/2023 HSV MEDIA PRIVATE LIMITED ..... Petitioner Through: Mr. Siddharth Malhotra, Adv. Versus COMMISSIONER OF CENTRAL TAX AND GST & ANR. ..... Respondents Through: Mr. Harpreet Singh, SSC with Ms. Suhani Mathur & Mr. Jatin Kumar Gaur, Advs. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE AMIT MAHAJAN

O R D E R % 01.05.2023 CM APPL. 22004/2023

Exemption is allowed, subject to all just exceptions.

The application is disposed of. W.P.(C) 5612/2023 & CM APPL. 22005/2023

The petitioner has filed the present petition, inter alia, impugning an order dated 06.04.2023 whereby the petitioner’s application for the refund of unutilised Input Tax Credit of ₹59,84,695/- was rejected. Undisputedly, the petitioner has the statutory remedies of an appeal against the said order.

In view of the above, this Court does not consider it apposite to entertain the present petition.

The same is dismissed. However, it is clarified that the petitioner is not precluded from availing statutory remedies and This is a digitally signed order. The authenticity of the order can be re-verified from Delhi Hig

The judgment continues below.

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