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GURU KRIPA PLASTICS vs. COMMISSIONER OF CENTRAL TAX & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Vineet Bhatia
Aamnaya Jagannath Mishra
Shyam Jain
Res. Counsel
Anushree Narain
Mayank Srivastava

Petitioner / Applicant

GURU KRIPA PLASTICS
Respondent COMMISSIONER OF CENTRAL TAX & OTHERS
Court Delhi High Court
State

Delhi

Date Mar 1, 2023
Order No.

W.P.(C) 14235/2021

Citation

2023(3) TAXREPLY 7099
Original Order
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ORDER

ORDER 1. The petitioner has filed the present petition, inter alia, praying as under: “a) Issue a writ of mandamus or any other writ, order or direction of like nature to the Respondents, directing the Respondent to refund a sum of Rs.70,47,234/-(Rs.35,23,617/- under CGST Act + Rs.35,23,617/- under SGST act) alongwith interest, to the Petitioner. b) Issue a writ of mandamus or any other writ, order or direction of like nature to the Respondents, directing the Respondent to set up the GST Appellate Tribunal as early as possible.” 2. The petitioner’s application for refund was rejected as a typographical error had crept in the return regarding the declared turnover. The petitioner’s turnover for the month of April 2019 was ₹1,01,81,097/-. Inadvertently, the petitioner had reported the same as ₹10,18,10,097/-. However, the quantum of tax and other details were correctly reflected. It appears that the petitioner’s request for processing ....

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