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BAWA INTERNATIONAL vs. JOINT COMMISSIONER CENTRAL GOODS AND SERVICE TAX APPEAL I DELHI & ANOTHER
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
RAVINDER DUDEJA
Pet. Counsel
Shivashish Karnani
Akshay Grover
Brijesh Varma
Res. Counsel
Anish Roy
Girish Agarwal

Petitioner / Applicant

BAWA INTERNATIONAL
Respondent JOINT COMMISSIONER CENTRAL GOODS AND SERVICE TAX APPEAL I DELHI & ANOTHER
Court Delhi High Court
State

Delhi

Date Oct 16, 2024
Order No.

W. P. (C) 8472/2024

Citation

2024(10) TAXREPLY 11353
Original Order
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ORDER

ORDER PER 1. The instant writ petition had been preferred for the framing of an appropriate direction commanding the respondents to release the refunds as claimed by the writ petitioner and as a consequence of the Order-in-Appeal dated 18 October 2022. 2. Undisputedly, that Order-in-Appeal has neither been questioned nor assailed by the respondents. 3. Pursuant to the notice, which was issued on the instant writ petition, a reply has been filed by the Deputy Commissioner concerned and who, in Para 15, avers as follows: - “15. That after thoroughly reviewing the issues raised in RFD-08 dated 28.10.2021 and above-mentioned Order-in-Appeal dated 18.10.2022, it has been determined that the said order is not legally tenable and is required to be set aside on the following grounds: There is mismatch in the amount of turnover of zero-rated supply i.e. Rs. 1,30,79,341.39/- shown in Statement 3A and the actual FOB value i.e. Rs. 1,28,68,841/- reflected in ICEGATE. A....

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