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EUNIKE GENERAL TRADING vs. COMMISSIONER OF GOODS AND SERVICE TAX
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Priyanka Goel
R. P. Singh
Res. Counsel
Aditya Singla
Anand Solanki

Petitioner / Applicant

EUNIKE GENERAL TRADING
Respondent COMMISSIONER OF GOODS AND SERVICE TAX
Court Delhi High Court
State

Delhi

Date Mar 16, 2023
Order No.

W.P.(C) 3209/2023 & CM APPL. 12488/2023, CM APPL. 12489/2023

Citation

2023(3) TAXREPLY 7118
Original Order
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ORDER

VIBHU BAKHRU, J. (Oral) 1. The petitioner has filed the present petition, inter alia, praying that a writ, order or direction be issued to unblock the bank account in respect of the amount of ₹34,48,080/-, which relates to the refund sanctioned and credited in the petitioner’s bank account. The petitioner also prays that an appropriate direction be issued to the petitioner’s bank to unblock the amount of ₹34,48,080/-, which has been blocked at the instance of the respondent. 2. The petitioner states that the said refund has been granted by an order dated 05.08.2022. Thereafter, the said order was subject to an audit and a review, pursuant to which the petitioner was directed to deposit a sum of ₹38,786/- as an amount erroneously refunded. 3. The petitioner states that it has voluntarily deposited the said amount of ₹38,786/- as directed. However, notwithstanding that the petitioner has complied with the said direction, the balance amount of the refund....

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