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MITTAL FOOTWEAR vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Asha Jain Madan
Mukesh Jain
Bhavika Kohli
Res. Counsel
Nidhi Banga
Anushree Narain
Mayank Srivastava

Petitioner / Applicant

MITTAL FOOTWEAR
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date Mar 16, 2023
Order No.

W.P.(C) 14307/2021

Citation

2023(3) TAXREPLY 7117
Original Order
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ORDER

ORDER 1. The petitioner has filed the present petition, inter alia, impugning a common Order-in-Appeal dated 05.01.2021, whereby the appeals (nine in number) filed against an Order-in-Original rejecting its applications for refund were rejected. 2. The applications filed by the petitioner for refund were rejected, principally, on the ground that the period covered under the refund applications did not match with the tax period for which GSTR-1 were filed. The petitioner had filed GSTR-1 on a quarterly basis but the refunds were applied on a monthly basis. 3. Ms Narain, learned counsel appearing for the respondents, states that she has received a signed copy of the affidavit affirmed in compliance of the order dated 15.02.2023, however, she has been unable to file the same with the Registry of this Court. She has handed over a copy of the same. 4. Paragraph 5 of the said affidavit reads as under: “5. However, as the Hon’ble Court has directed to provid....

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