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AARAV PLASTICS vs. CGST DELHI NORTH AND OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Vineet Bhatia
Bipin Punia
Res. Counsel
Neha Malik

Petitioner / Applicant

AARAV PLASTICS

Respondent CGST DELHI NORTH AND OTHERS
Court Delhi High Court
State

Delhi

Date Oct 4, 2023
Order No.

W.P.(C) 11453/2023

Citation

2023(10) TAXREPLY 8050
Original Order
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ORDER

VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, praying that the directions be issued to respondents to refund an amount of Rs.2,42,846/- of unutilised Input Tax Credit (ITC) along with the applicable interest. 2. The petitioner had filed an application on 30.03.2022 seeking refund of a sum of Rs.2,42,846/- on account of inverted duty structure. The adjudicating authority issued a show cause notice dated 25.05.2022 proposing to reject the petitioner’s application on two grounds. First, that there was a mismatch in the reported turnover for the relevant period (April 2021 to September, 2021); and second, that the petitioner’s claim was for ITC in respect of goods classified under HSN 6404 (ready footwear), which was also the petitioner’s outward supplies, and therefore, there could be no inverted duty structure. 3. The petitioner filed a response to the show cause notice on 30.05.2022 attaching certain documents in support ....

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