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M/S. SACHIN ENTERPRISES vs. ASSISTANT COMMISSIONER DIVISION NARELA
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
SANJEEV NARULA
Pet. Counsel
Vibhooti Malhotra
Res. Counsel
Harpreet Singh

Petitioner / Applicant

M/S. SACHIN ENTERPRISES
Respondent ASSISTANT COMMISSIONER DIVISION NARELA
Court Delhi High Court
State

Delhi

Date Jul 21, 2020
Order No.

W.P. (C) 4368/2020

Citation

2020(7) TAXREPLY 2718
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ORDER

CM APPL. 15732/2020 Allowed, subject to just exceptions. W.P.(C) 4368/2020 1. The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the order dated 19th September, 2019 passed by the respondent under Section 54 of the Central Goods and Services Tax Act, 2017 whereby the petitioner’s refund application has been rejected on the ground that it involves multiple tax periods. 3. At the outset, Mr. Harpreet Singh, learned counsel for the respondent states that the opening page of the impugned order itself makes it abundantly clear that the said order is appealable before the Additional Commissioner, GST and instead of exhausting the remedy of appeal available to the petitioner, it has directly rushed to this Court, which is impermissible. In support of his contention, he relies upon the order dated 20th July,....

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10 May

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