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CONSULTING ROOMS PRIVATE LIMITED vs. THE COMMISSIONER OF STATE TAX DEPARTMENT OF TRADE AND TAXES NEW DELHI
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Shubhangi Gupta
Priyanka Rathi
Ashwini Chandrasekaran
Res. Counsel
Rajeev Aggarwal
Aadish Jain

Petitioner / Applicant

CONSULTING ROOMS PRIVATE LIMITED
Respondent THE COMMISSIONER OF STATE TAX DEPARTMENT OF TRADE AND TAXES NEW DELHI
Court Delhi High Court
State

Delhi

Date Nov 2, 2023
Order No.

W. P. (C) 4209/2023 & CM No. 56087/2023

Citation

2023(11) TAXREPLY 8259
Original Order
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ORDER

ORDER 1. The petitioner has filed the present petition, inter alia, praying that the respondent be directed to refund the amount as claimed by the petitioner in terms of the provision of Section 142 of the Central Goods and Services Tax Act, 2017 (hereafter ‘the CGST Act’). The petitioner claims that it had filed an application on 28.06.2018 under Section 142 of the CGST Act in respect of the tax paid under the Central Sales Tax Act, 1956 in respect of the goods that were sold prior to roll out of the GST regime and were returned by the customers within a period of six months from the appointed date. The petitioner claims that the respondent had acknowledged the receipt of the said application on 02.07.2018 but has not taken any steps to process the refund. 2. Mr. Rajeev Aggarwal, learned counsel appearing for the respondent submits that the respondent shall consider the petitioner’s application and process the refund along with the applicable interest in a....

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