Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

DELHI METRO RAIL CORPORATION LTD. vs. THE ADDITIONAL COMMISSIONER & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
TARA VITASTA GANJU
Pet. Counsel
Adarsh Tripathi
Vikram Singh Baid
Ajitesh Garg
Res. Counsel
Atul Tripathi
V.k. Attri

Petitioner / Applicant

DELHI METRO RAIL CORPORATION LTD.

Respondent THE ADDITIONAL COMMISSIONER & OTHERS
Court Delhi High Court
State

Delhi

Date Sep 18, 2023
Order No.

W.P.(C) 6793/2023

Citation

2023(9) TAXREPLY 7978
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

VIBHU BAKHRU, J. 1. The petitioner (hereafter ‘DMRC’) has filed the present petition impugning an order (Order-in-Appeal No. 241/2022-2023) dated 24.02.2023 passed by respondent no. 1, whereby the DMRC’s appeal against an order dated 04.07.2022 passed by respondent no.2 was rejected. 2. The DMRC is, essentially, aggrieved by denial of its claim for the refund of Rs.2,90,520/- as deposited by it under a mistake. There is no dispute that the refund as claimed would be payable to the DMRC. However, its refund claim was rejected on the ground that the application for refund was filed beyond the period of two years as stipulated under Section 54(1) of the Central Goods and Services Tax Act, 2017 (hereafter ‘the CGST Act’). 3. The DMRC was engaged by respondent no. 3 (Surat Municipal Corporation) for preparation of a project report for the purpose of development of Metro Rail Project for the City of Surat, Gujarat. In terms of its engagement, the ....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
28
Jun
S
M
T
W
T
F
S
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).