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KUNAL AUTOTECH PRIVATE LIMITED vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Gunjan Richharia
Res. Counsel
Garima Sachdeva

Petitioner / Applicant

KUNAL AUTOTECH PRIVATE LIMITED
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date Sep 19, 2024
Order No.

W. P. (C) 9760/2024

Citation

2024(9) TAXREPLY 11071
Original Order
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning the order-in-appeal dated 22.01.2024 (hereafter the impugned order), whereby the order-in-original dated 30.12.2022 passed by the adjudicating authority has been aside. 2. The petitioner is registered under the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and has been assigned the Goods and Services Tax Identification Number (GSTIN) – 07AAHCK9263H1Z6. 3. The petitioner filed an application dated 02.11.2022 claiming accumulated input tax credit (hereafter the ITC) for a sum of ₹68,34,872/- on account of zero rated supply effected in the month of September 2022. Pursuant to the said application, the adjudicating authority issued the Show Cause Notice dated 23.12.2022 in the form of GST RFD-08 and called upon the petitioner to show cause why its application for refund under Section 54 of the CGST Act should not be rejected, for the reasons mentioned i....

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