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SHRI SHYAM FOOTWEAR vs. THE COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX & OTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
G.k. Sarkar
Malabipa Sarkar
Prashant Srivastava
Res. Counsel
Harpreet Singh
Suhani Mathur
Jatin Kumar Gaur

Petitioner / Applicant

SHRI SHYAM FOOTWEAR
Respondent THE COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX & OTHER
Court Delhi High Court
State

Delhi

Date Jan 31, 2023
Order No.

W.P.(C) 5845/2022

Citation

2023(1) TAXREPLY 6951
Original Order
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ORDER

VIBHU BAKHRU, J (Oral) 1. The petitioner has filed the present petition, inter alia, impugning the order dated 09.02.2022 passed by respondent No. 2, and an order dated 17.06.2021 passed by respondent No. 3. Further, the petitioner prays that directions be issued to the respondents to release the unutilised Input Tax Credit aggregating to ₹4,28,400/- (CGST being ₹1,84,800/- and SGST being ₹2,43,600/-). 2. The petitioner had filed a refund application in the relevant form (RFD-01), claiming refund of unutilised Input Tax Credit along with other necessary documents as prescribed under the Central Goods and Services Tax Act, 2017 (hereafter ‘CGST Act’) and the rules made thereunder. 3. The said application was made on 07.04.2021 and the refund pertained to the period of October, 2020 to December, 2020. The online lodging of the form was acknowledged under a receipt bearing No. AA0704210185797. However, the petitioner’s request for refund was not acce....

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