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BTPL DISTRIBUTION PVT. LTD. vs. ASSISTANT COMMISSIONER (CENTRAL EXCISE) , GST DIVISION, DELHI (NORTH) & ANOTHER
(Delhi High Court)

Hon'ble Judges:

SANJEEV SACHDEVA
RAVINDER DUDEJA
Pet. Counsel
Dayaar Singla
Rohit Gupta
Res. Counsel
Harpreet Singh
Suhani Mathur

Petitioner / Applicant

BTPL DISTRIBUTION PVT. LTD.

Respondent ASSISTANT COMMISSIONER (CENTRAL EXCISE) , GST DIVISION, DELHI (NORTH) & ANOTHER
Court Delhi High Court
State

Delhi

Date Apr 30, 2024
Order No.

W. P. (C) 6030/2024

Citation

2024(4) TAXREPLY 10908

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ORDER

ORDER CM APPL. 25026/2024 (Exemption) Allowed, subject to all just exceptions. Application stands disposed of. W.P.(C) 6030/2024 1. Petitioner impugns order dated 04.04.2024 where by his application seeking refund has been rejected. 2. Learned counsel for the petitioner submits that the rejection has been on extraneous circumstances and even beyond the show cause notice that was issued. He submits that Adjudicating Authority has taken over a year to decide the refund application and even dismissed the same on extraneous ground. 3. Learned counsel for respondents who appears on advance notice submits that petitioner has an alternative remedy of an appeal and petitioner has not exhausted the same. 4. Faced with the said objection, learned counsel for the petitioner seeks leave to withdraw the petition with liberty to approach the Appellate Authority in accordance with law. 4. In view of above, the petition is dismissed as with drawn with liberty as ....

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