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JIAN INTERNATIONAL vs. COMMISSIONER OF DELHI GOODS AND SERVICES TAX
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
SANJEEV NARULA
Pet. Counsel
Rajesh Jain
Virag Tiwari
Ramashish
Res. Counsel
Anuj Aggarwal

Petitioner / Applicant

JIAN INTERNATIONAL
Respondent COMMISSIONER OF DELHI GOODS AND SERVICES TAX
Court Delhi High Court
State

Delhi

Date Jul 22, 2020
Order No.

W.P. (C) 4205/2020

Citation

2020(7) TAXREPLY 2777
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ORDER

CM APPL. 15103/2020 Allowed, subject to just exceptions. W.P. (C) 4205/2020 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed seeking a direction to respondent to grant refund of ₹ 9,12,893/- claimed under Section 54 of the Delhi Goods and Services Tax Act, 2017 (hereinafter referred to as 'DGST Act') for the month of August, 2019 as well as the grant of interest in accordance with Section 56 of DGST/CGST Act. 3. Learned counsel for petitioner states that in accordance with Section 54(6) of DGST Act read with Rule 91(2) of Delhi Goods and Services Tax Rules, 2017 (for short “DGST Rules”) proper officer is required to refund at least 90% per cent of the refund claimed on account of zero-rated supply of goods or services or both made by registered persons within a period of seven days from the date of acknowledgment issued under sub-rule (l) or sub-rule (2) of Rule 90 of DGST Rules. He states ....

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10 May

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