Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

SK CREATIONS vs. COMMISSIONER OF CENTRAL TAX AND GST, DELHI (WEST) AND ANOTHER
(Delhi High Court)

Hon'ble Judges:

SANJEEV SACHDEVA
RAVINDER DUDEJA
Pet. Counsel
Siddharth Malhotra
Ritika Goel
Res. Counsel
Aditya Singla
Ritwik Saha

Petitioner / Applicant

SK CREATIONS
Respondent COMMISSIONER OF CENTRAL TAX AND GST, DELHI (WEST) AND ANOTHER
Court Delhi High Court
State

Delhi

Date May 29, 2024
Order No.

W. P. (C) 8306/2023

Citation

2024(5) TAXREPLY 10790
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns Order-in-Appeal dated 07.03.2023, where by, the appeal filed by the petitioner challenging Order-in- Original dated 10.06.2022 was rejected. 2. By Order-in-Original dated 10.06.2022, part refund was granted and part refund was partly rejected on the ground that export proceeds were not realized despite lapse of nine months. 3. The case of the petitioner was that exports proceeds were duly realized for the reason that the sales were made to Nepal and the currency in which the sale proceeds were to be received was INR and INR was duly received. 4. By order dated 08.01.2024 and 30.04.2024, respondents were directed to verify the contention of the petitioner and to ascertain as to whether the amount sanctioned in the export invoices match with the proceeds received against the sale invoices. 5. Learned counsel for the respondent submits that due verification has been done and the contention of the petitio....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)