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RICHIE RICH EXIM SOLUTIONS vs. COMMISSIONER OF CGST DELHI SOUTH
(Delhi High Court)

Hon'ble Judges:

RAJIV SHAKDHER
POONAM A. BAMBA
Pet. Counsel
Rajesh Jain
Virag Tiwari
Ramashish
Res. Counsel
Aditya Singla
Utsav Vasudeva

Petitioner / Applicant

RICHIE RICH EXIM SOLUTIONS
Respondent COMMISSIONER OF CGST DELHI SOUTH
Court Delhi High Court
State

Delhi

Date Mar 30, 2022
Order No.

W.P.(C) 11138/2021 & CM APPL. 40310/2021

Citation

2022(3) TAXREPLY 5598
Original Order
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ORDER

1. The substantive prayers made in the writ petition are as follows: “a) quash and set aside the refund rejection order dated 30.12.2020 passed by the Assistant Commissioner Central GST, Delhi South; b) direct the respondent to grant refund of ₹ 98,54,248/- claimed under CGST, SGST & Cess for the period September, 2020; c) direct the respondent to grant interest in terms of Section 56 under CGTST/SGST; 2. Notice in this writ petition was issued on 30.09.2021, whereupon the respondent has filed a counter-affidavit in the matter, followed by a rejoinder being lodged by the petitioner. 2.1. The grievance that the petitioner articulated on the very first day of hearing i.e., 30.09.2021 was that, even though the proviso to sub-rule 3 of Rule 92 of the Central Goods and Service Tax Rules, 2017 [in short, ‘CGST Rules’] required the respondent to grant personal hearing to the petitioner before rejecting its application for refund, the regime set f....

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