^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes

GST Forms

My Favourites ^New

GST Diary

GST Notebook

GST Staff Manager ^New

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

KUNAL INTERNATIONAL vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN

Pet. Counsel

Gunjan Riccharia

Res. Counsel

Anurag Ojha

Deepak Somani

Jatin Singh

Petitioner / Applicant	KUNAL INTERNATIONAL
Respondent	UNION OF INDIA & OTHERS
Court	Delhi High Court
State	Delhi
Date	Oct 5, 2023
Order No.	W.P.(C) 12154/2023 & CM APPL. 47793/2023
Citation	2023(10) TAXREPLY 8070
Original Order
My Favorites	Add to Fav ☆ Add to favorites.

Related Tags :

☍

Section 107

☍

Section 172

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, praying that the directions be issued to respondent no.2 and 3 to disburse the amount of refund as claimed by the petitioner for the period March, 2020. 2. The petitioner had applied for refund of input tax credit (ITC) in respect of the goods exported without payment of tax in the month of March, 2020. The petitioner’s application for refund was substantially rejected by an order dated 21.09.2020. The petitioner had claimed an amount of Rs.71,13,806/-. As against the said amount, the Adjudicating Authority sanctioned a refund of Rs.9,23,957/-. This was because the Adjudicating Authority was of the view that the petitioner had wrongfully availed the ITC of Rs.1,92,78,267/-. 3. The petitioner appealed the said order before the Appellate Authority by filing an appeal under Section 107 of the Central Goods and Services Tax Act, 2017 (hereafter ‘the CGST Act’). The Appellate Auth....