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G.S. INDUSTRIES vs. COMMISSIONER CENTRAL GOODS AND SERVICES TAX DELHI WEST & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Vineet Bhatia
Siddarth Malhotra
Res. Counsel
Anushree Narain

Petitioner / Applicant

G.S. INDUSTRIES
Respondent COMMISSIONER CENTRAL GOODS AND SERVICES TAX DELHI WEST & OTHERS
Court Delhi High Court
State

Delhi

Date Mar 28, 2023
Order No.

W.P.(C) 14719/2022

Citation

2023(3) TAXREPLY 7220
Original Order
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ORDER

O R D E R VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter-alia, praying that the directions be issued to the respondent to refund the tax amounting to ₹23,10,333/- claimed by the petitioner for the period September, 2017 to March, 2018. The petitioner also seeks directions that the respondent be directed to pay an amount of ₹14,46,417/- being the refund amount claimed for the period April, 2018 to March, 2019. Additionally, the petitioner also claims interest on the said amount of refund, which have been withheld by the respondent. 2. The petitioner carries on the business as G.S. Industries and is engaged in manufacturing Handpump parts falling under HSN 8413/9140, which is chargeable to Goods and Services Tax @ 5%. 3. The petitioner claims that it has accumulated Input Tax Credit on account of an inverted duty structure. 4. The petitioner filed an application on 04.07.2019 claiming refund of ₹23,10,333 accumulated Input Tax Credit....

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