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S.H. EXPORTS vs. COMMISSIONER OF CGST AND OTHER
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
NAVIN CHAWLA
Pet. Counsel
Anjali J. Manish
Priyadarshi Manish
Kinjal Shrivastava
Res. Counsel
N. Venkataraman
Satish Kumar

Petitioner / Applicant

S.H. EXPORTS
Respondent COMMISSIONER OF CGST AND OTHER
Court Delhi High Court
State

Delhi

Date Nov 22, 2021
Order No.

W.P.(C) 9162/2020 & CM 29687/2020

Citation

2021(11) TAXREPLY 4854
Original Order
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ORDER

Present writ petition has been filed with the following prayers: “(a) Issue a writ, order or direction in the nature of certiorari for quashing of the proceedings initiated under C.No. DL / GST South / Naraina / R-52 / Refund / S.H. Export / 329 / 2019 by the Principal Commissioner of C.G.S.T., Delhi South Commissionerate under Section 54(11) of the Central Goods and Service Tax Act, 2017 against the refund claim filed by the Petitioner firm for the period of July, 2019 and August, 2019; and/or (b) Issue a writ, order or direction in the nature of certiorari to quash the communication dated 10.11.2020 (copy not supplied to the Petitioner however, reproduced in order dated 11.11.2020 passed by this Hon'ble Court in W.P.(C) No.8844 of 2020) and the communication dated 17.11.2020 (Annexure P-14) vide which they informed the Petitioner regarding the proceeding under Section 54(11) of the Central Goods and Service Tax Act, 2017 and granted the personal hearing; and/or ....

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