Truth Fashion v. Commissioner of Delhi Goods and Services Tax Act

Delhi High Court · 10 Jan 2024 · 2024:DHC:219-DB
Sanjeev Sachdeva; Ravinder Dudeja
W.P.(C) 324/2024
2024:DHC:219-DB
tax other

AI Summary

The Delhi High Court directed the GST authorities to expedite adjudication of the petitioner's refund claim after ensuring issuance of deficiency memo and opportunity of personal hearing.

Full Text
Translation output
W.P.(C) 324/2024
HIGH COURT OF DELHI
JUDGMENT
delivered on: 10.01.2024
W.P.(C) 324/2024 & CM APPL. 1484/2024
TRUTH FASHION ..... Petitioner
versus
COMMISSIONER OF DELHI GOODS AND SERVICES TAX ACT ..... Respondent
Advocates who appeared in this case:
For the Petitioner: Mr. M.A. Ansari, Mr. Khursheed Ahmad, Mr. Mohd Kamil and Mr. Ahmad Ansari, Advocates.
For the Respondent: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate
CORAM:-
HON’BLE MR. JUSTICE SANJEEV SACHDEVA
HON'BLE MR. JUSTICE RAVINDER DUDEJA
JUDGMENT
SANJEEV SACHDEVA, J. (ORAL)

1. Petitioner seeks a direction to the respondents to refund a claim of Rs. 18,33,000/- as refund of GST for the period April, 2022 to March, 2023.

2. Learned counsel for the respondents submits that a deficiency memo has been issued to the petitioner on 08.01.2024 and a date has been fixed for personal hearing on 17.01.2024. W.P.(C) 324/2024

3. Learned counsel for the petitioner submits that deficiency memo has not been received.

4. Learned counsel for the respondents assures that the deficiency memo shall be furnished to the petitioner during the course of the day.

5. In view of the above, the petition is disposed of granting liberty to the petitioner to approach this Court afresh in case need so arises.

6. Keeping in view the fact that the application for refund was submitted on 08.10.2023 for the subject period, respondents are directed to expedite the adjudication of the application and endeavour to disposed it of within four weeks from today.

7. Order dasti under signatures of the Court Master.

SANJEEV SACHDEVA, J JANUARY 10, 2024 RAVINDER DUDEJA, J ‘rs’