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

SMARTADMEDIA & OTHER vs. COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ANOTHER
(Delhi High Court)

Hon'ble Judges:

SANJEEV SACHDEVA
RAVINDER DUDEJA
Pet. Counsel
Purti Gupta
Henna George
Res. Counsel
Rajeev Aggarwal
Samridhi Vats

Petitioner / Applicant

SMARTADMEDIA & OTHER
Respondent COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ANOTHER
Court Delhi High Court
State

Delhi

Date May 8, 2024
Order No.

W. P. (C) 6517/2024 & CM. APPLS. 27222/2024

Citation

2024(5) TAXREPLY 9622
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

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 seeks a direction to the respondents to issue the refund in the sum of Rs. 9,69,017/- besides interest due thereon in terms of Section 54 of the Central Goods and Service Tax Act, 2017. Petitioner further seeks a direction that guideline be issued to proper officer to process all pending applications and issue refund within 60 days and in case of delay, interest to be paid. 2. Issue notice. Notice is accepted by learned counsel for respondent. With the consent of parties, the petition is taken up for final disposal. 3. Insofar as directions to the proper officer are concerned, we may refer to Section 54, sub section (7), which mandates that proper officer shall pass an order within 60 days from the date of the receipt of the application complete in all respects. 4. Reference may be also had to Circular No. 125/44/2019-GST issued by the Central Board of Indirect Taxes and Customs (hereinafter referred to as the Bo....

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 :
26
Apr
S
M
T
W
T
F
S
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)