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MEGA JEWELS PRIVATE LIMITED vs. ADDITIONAL COMMISSIONER (APPEALS) AND OTHERS
(Rajasthan High Court)

Hon'ble Judges:

INDRAJIT MAHANTY
SATISH KUMAR SHARMA
Pet. Counsel
Ankit Totuka
Res. Counsel
Siddharth Ranka

Petitioner / Applicant

MEGA JEWELS PRIVATE LIMITED
Respondent ADDITIONAL COMMISSIONER (APPEALS) AND OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Jan 27, 2021
Order No.

D. B. Civil Writ Petition No. 6575/2020

Citation

2021(1) TAXREPLY 3812
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ORDER

1. Defect No.12 is ignored. 2. The present writ application has come to be filed by the petitioner, namely M/s Mega Jewels Private Ltd. with the prayer to set aside the impugned order dated 03.01.2020 passed by respondent No.1 namely Additional Commissioner (Appeals), CGST Central Excise & Customs, Jaipur and with further prayer seeking writ, order or direction directing the respondent No.2 i.e. the Deputy Commissioner, CGST to sanction and disburse the refund amount at the earliest along with interest for delayed payment of refund. 3. Learned counsel for the petitioner has categorically submitted that refund applications were made by the petitioner in the month of May/June, 2018 for refund of unutilised input tax credit under Section 54(3) of the CGST Act, 2017. The Department in the impugned order sought to rely upon circular No. 14/14/2017-GST dated 06.11.2017 and submitted that since the petitioner did not comply with the requirements of the said circular/notificatio....

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