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RAM ENTERPRISES (PROPRIETOR VIKAS GARG) vs. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND OTHER
(Delhi High Court)

Hon'ble Judges:

RAJIV SHAKDHER
POONAM A. BAMBA
Pet. Counsel
Rahul Gupta
Res. Counsel
Harpreet Singh
Arunesh Sharma
Akshay Saxena

Petitioner / Applicant

RAM ENTERPRISES (PROPRIETOR VIKAS GARG)
Respondent COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND OTHER
Court Delhi High Court
State

Delhi

Date Mar 30, 2022
Order No.

CM Nos.11361/2022 & 15316/2022 in W.P.(C) 3825/2022

Citation

2022(3) TAXREPLY 5606
Original Order
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ORDER

CM No.11361/2022 1. Allowed, subject to just exceptions. CM No.15316/2022 2. The record shows that the principal grievance articulated by the petitioner is that the amount due to it has not been refunded. 2.1. According to the petitioner, it is entitled to a refund of Unutilized Input Tax Credit (UITC) amounting to ₹ 8,63,156/-, which includes ₹ 1,85,528/- under Central Goods and Services Tax (CGST) and ₹ 6,77,628/- under State Goods and Services Tax (SGST), concerning the period spanning between April 2020 and September 2020. 2.2. The petitioner also avers that a refund application was preferred in the prescribed form i.e., RFD-01 on 23.11.2020. Qua this application, according to the petitioner, a notice of rejection concerning the refund application was issued, wherein it was indicated that there is a mismatch, to the extent of ₹ 23,344.20/-. 2.3. It is also the case of the petitioner that a reply to the notice of rejection was filed on 22.01.2021, ....

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