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SIMRAN CHANDWANI vs. PRINCIPAL COMMISSIONER OF CGST, DELHI NORTH AND OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Vineet Bhatia
Aamnaya Jagannath Mishra
Bipin Punia
Res. Counsel
Vijay Joshi
Shubham Chaturvedi

Petitioner / Applicant

SIMRAN CHANDWANI

Respondent PRINCIPAL COMMISSIONER OF CGST, DELHI NORTH AND OTHERS
Court Delhi High Court
State

Delhi

Date Oct 6, 2023
Order No.

W.P.(C) 8164/2022

Citation

2023(10) TAXREPLY 8095
Original Order
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, praying that the respondents be directed to refund an amount of Rs.5,47,894/- along with interest. The petitioner is, essentially, aggrieved by the denial of refund of the unutilized Input Tax Credit (hereafter ‘ITC’) on account of the inverted duty structure. 2. The petitioner claims that she is engaged in the business of selling footwear which is chargeable to goods and services tax at the rate of 5% or 12%, depending on whether the price of the footwear is below Rs.1,000/- or above Rs.1,000/-. One of the components used in manufacturing of footwear is PVC straps, which is chargeable to goods and services tax at the rate of 18%. 3. In view of the said inverted duty structure, the petitioner claims that she is entitled to a refund of the accumulated unutilized ITC. 4. On 05.02.2021, the petitioner filed an application for refund of ITC aggregating Rs.5,47,894/- (CGST Rs....

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