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GAP INTERNATIONAL SOURCING (INDIA) PRIVATE LIMITED vs. ADDITIONAL COMMISSIONER & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
G Shivadass
Devashish Marwah
Rishabh J
Res. Counsel
Akshay Amritanshu
Ashutosh Jain
Samyak Jain

Petitioner / Applicant

GAP INTERNATIONAL SOURCING (INDIA) PRIVATE LIMITED
Respondent ADDITIONAL COMMISSIONER & OTHERS
Court Delhi High Court
State

Delhi

Date May 1, 2023
Order No.

W.P.(C) 11399/2022 & CM APPL. 33549/2022

Citation

2023(5) TAXREPLY 7347
Original Order
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ORDER

ORDER 1. The petitioner has filed the present petition, inter alia, impugning an order dated 07.02.2022, whereby the appeals preferred by the Revenue against the four separate orders dated 09.01.2020, 02.03.2020, 07.05.2021 and 31.05.2021 passed by the Adjudicating Authority (respondent no. 2) granting refund of unutilized Input Tax Credit (hereafter ‘ITC’) was allowed. The petitioner also impugns the orders dated 25.03.2022 and 24.05.2022, whereby the appeals preferred by the petitioner against the orders-in-original dated 31.05.2021 and 18.11.2021 passed by the Adjudicating Authority rejecting the petitioner’s claim for refund of ITC in respect of the Financial Year 2019-20, were rejected. In addition, the petitioner also impugns an order dated 23.03.2022, whereby the petitioner’s appeal against an order dated 02.03.2020 to the extent it partially denied the petitioner’s claim for refund of unutilized ITC, was rejected. 2. The controversy in t....

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