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M/S. SARAF INDUSTRIES vs. ASSISTANT COMMISSIONER DIVISION NARELA GST DELHI NORTH
(Delhi High Court)

Hon'ble Judges:

HIMA KOHLI
SUBRAMONIUM PRASAD
Pet. Counsel
Vibhooti Malhotra
Res. Counsel
Harpreet Singh

Petitioner / Applicant

M/S. SARAF INDUSTRIES
Respondent ASSISTANT COMMISSIONER DIVISION NARELA GST DELHI NORTH
Court Delhi High Court
State

Delhi

Date Jul 20, 2020
Order No.

W.P. (C) 4338/2020

Citation

2020(7) TAXREPLY 2715
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ORDER

CM 15626/2020 (Exemption) Allowed, subject to all just exceptions. W.P. (C) 4338/2020 1. The present petition has been filed by the petitioner praying inter alia for setting aside an order dated 20.09.2019, passed by the Assistant Commissioner Narela, GST, whereby the application moved by the petitioner for refund under Section 54 of the Central GST Act, 2017, has been rejected. 2. 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. 3. Ms. Vibhooti Malhotra, learned counsel for the petitioner states that the impugned order has been passed by the Assistant Commissioner in a batch of petitions seeking refund orders and no specific order on the merits of the....

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