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BHARAT SANCHAR NIGAM LIMITED vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Kamal Sawhney
Krishna Rao
Aakansha Wadhwani
Res. Counsel
Bhagwan Swarup Shukla
Sarvan Kumar
Vikrant

Petitioner / Applicant

BHARAT SANCHAR NIGAM LIMITED
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date Apr 6, 2023
Order No.

W.P.(C) 3550/2023

Citation

2023(4) TAXREPLY 7231
Original Order
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ORDER

VIBHU BAKHRU, J. (Oral) 1. The petitioner has filed the present petition impugning an order dated 25.11.2021 passed by the Additional Commissioner CGST Appeals-II (the Appellate Authority), whereby the petitioner’s appeal against an order dated 29.04.2020 passed by the Adjudicating Authority was rejected. 2. In addition, the petitioner impugns the validity of Rule 90(3) of the Central Goods and Services Tax Rules, 2017 (hereafter ‘the Rules’). The petitioner also assails Paragraph 12 of Circular No. 125/44/2019 dated 18.11.2019 as being ultra vires Section 54 of the Central Goods and Services Tax Act, 2017 (hereafter ‘the CGST Act’). 3. The petitioner is essentially aggrieved by the denial of his request for refund of GST amounting to ₹2,63,98,462/-. 4. The petitioner claims that excess tax to the aforesaid extent was paid for the month of December, 2017 and the petitioner is entitled to refund of the said amount. 5. The petitioner....

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