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MAHAJAN FABRICS PVT. LTD. vs. COMMISSIONER, CGST AND OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
R. S. Yadav
Abhishek Jaju
Res. Counsel
Sushila Narang

Petitioner / Applicant

MAHAJAN FABRICS PVT. LTD.
Respondent COMMISSIONER, CGST AND OTHERS
Court Delhi High Court
State

Delhi

Date Feb 6, 2023
Order No.

W.P.(C) 6727/2022

Citation

2023(2) TAXREPLY 6968
Original Order
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ORDER

VIBHU BAKHRU, J (Oral) 1. The petitioner has filed the present petition impugning an order dated 30.12.2021 passed by the Joint Commissioner of Central Goods and Services Tax (Appeals-1) [Order-in-Appeal No. 445/JC/Central Tax/Appeal-I/Delhi/2021] (hereafter ‘the impugned order’) allowing the Revenue’s appeal against an order dated 12.09.2019 (Order-in-Original) passed by the Assistant Commissioner. 2. The petitioner had filed an application for refund of CGST under Section 54 of the Central Goods and Services Tax Act, 2017 (hereafter ‘the Act’) read with Rule 89(1) of the Central Goods and Services Tax Rules, 2017 (hereafter ‘the Rules’). 3. The said application was allowed by the Order-in-Original dated 12.09.2019 and an amount of ₹22,32,502/- was directed to be remitted to the specified bank account of the petitioner. The same comprised of ₹16,22,489/- as refund of the Central Tax (CGST) and ₹6,10,013/- as State Tax (SGS....

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