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MAHALAXMI EXPORTS vs. COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Rakesh Kumar
Subhash Chandra Gupta
Res. Counsel
Rajeev Aggarwal
Aadish Jain

Petitioner / Applicant

MAHALAXMI EXPORTS
Respondent COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND OTHERS
Court Delhi High Court
State

Delhi

Date Sep 26, 2023
Order No.

W.P.(C) 12697/2023 and W.P.(C) 12697/2023

Citation

2023(9) TAXREPLY 7998
Original Order
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ORDER

VIBHU BAKHRU, J. CM APPL. 50155/2023 (for exemption) 1. Exemptions allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 12697/2023 3. Issue notice. 4. The learned counsel for the respondents accept notice. 5. The petitioner has filed the present petition impugning orders dated 28.01.2022 and 11.08.2023. 6. The petitioner is essentially aggrieved by the denial of refund of its unutilised Input Tax Credit (hereafter ‘ITC’) in respect of zero- rated supplies. 7. The petitioner had filed an application on 28.11.2021, seeking refund of the unutilised ITC of a sum of Rs.6,57,568/- (Rs.3,28,784/- under the Central Goods and Services Tax Act, 2017 and Rs.3,28,784/- under the State Goods and Services Tax Act, 2017), for the period, from 1st April, 2019 to 30th September, 2019. 8. The petitioner’s application was acknowledged by the concerned authorities on 30.12.2021 by issuing requisite form (GST RF....

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