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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
Original Order
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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....

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