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MANDY ENTERPRISES vs. DEPUTY COMMISSIONER, CGST DIVISION AND ANOTHER & ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA

Pet. Counsel

Ankit Sareen

Yash Tandon

Res. Counsel

Anurag Ojha

Subham Kumar

Petitioner / Applicant	MANDY ENTERPRISES
Respondent	DEPUTY COMMISSIONER, CGST DIVISION AND ANOTHER & ANOTHER
Court	Delhi High Court
State	Delhi
Date	Sep 17, 2024
Order No.	W. P. (C) 12214/2024
Citation	2024(9) TAXREPLY 10994
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ORDER
VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, praying that an appropriate order be passed directing the respondents to grant the refund of ₹28,84,115/- as available in the electronic cash register of the proprietor of M/s Mandy Enterprises, Late Sh. Mandeep Singh Batra. 2. It is claimed that Sh. Mandeep Singh Batra was providing waste management services to various government and local authorities since the year 2014 and was carrying on his activities under the name of his sole proprietorship concern – M/s Mandy Enterprises. Sh. Mandeep Singh Batra expired on 10.10.2021. 3. After his demise, his widow (Mrs Neera Batra) filed an application dated 14.06.2023 seeking refund of the Integrated Goods and Services Tax amounting to ₹28,84,115/-, which was lying in the electronic cash register. 4. The petitioner received the Show Cause Notice (Form-GST RFD-08) dated 25.07.2023 (hereafter the SCN) calling upon the petitioner to....