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BALAJI EXIM vs. COMMISSIONER, CGST & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Abhas Mishra
Aakriti P. Mishra
Shyam Bhageria
Res. Counsel
Aditya Singla
A. Sahitya Veena
Nidhi Banga

Petitioner / Applicant

BALAJI EXIM
Respondent COMMISSIONER, CGST & OTHERS
Court Delhi High Court
State

Delhi

Date Mar 10, 2023
Order No.

W.P.(C) 10407/2022 and W.P.(C) 10423/2022

Citation

2023(3) TAXREPLY 7088
Original Order
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ORDER

JUDGMENT VIBHU BAKHRU, J 1. The petitioner has filed the present petitions impugning the common Order-In-Appeal dated 31.03.2022 (Order-In-Appeal No.347-348/2021-22 – hereafter ‘the impugned order’), whereby two separate appeals preferred by the petitioner against the Order-In-Original Nos. ZU0707210034420 dated 03.07.2021 and ZT0707210034442 dated 02.07.2021, respectively were dismissed. 2. Although the petitioner has a statutory right to appeal the impugned order, it is not possible for the petitioner to avail the said remedy as the Tribunal has not been constituted. 3. The petitioner had filed its refund application dated 11.09.2020 (in Form – GST-RFD – 01) seeking refund of the unutilized Input Tax Credit (hereafter ‘ITC’) amounting to ₹72,03,961/-, which comprised of Integrated Goods and Service Tax (hereafter ‘IGST’) amounting to ₹19,53,062/- and Cess of ₹52,50,899/-. The petitioner also filed another ....

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