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SOLIDUM AND STARS GUILD LLP vs. COMMISSIONER, CENTRAL TAX & OTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Aseem Mehrotra
Res. Counsel
R. Ramachandran

Petitioner / Applicant

SOLIDUM AND STARS GUILD LLP
Respondent COMMISSIONER, CENTRAL TAX & OTHER
Court Delhi High Court
State

Delhi

Date Aug 24, 2023
Order No.

W.P.(C) 8182/2023 & CM APPL. 43743/2023

Citation

2023(8) TAXREPLY 7803
Original Order
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ORDER

VIBHU BAKHRU, J. 1. The petitioner has filed the present petition impugning an Order dated 05.08.2021, passed by the Adjudicating Authority, rejecting the petitioner’s application for refund of the Input Tax Credit (hereafter ‘ITC’) amounting to Rs.76,76,106/- (CGST - Rs.38,38,053/- and SGST - Rs.38,38,053/-). The petitioner also impugns an Order-in-Appeal dated 31.05.2022, whereby the petitioner’s appeal against the aforesaid Order dated 05.08.2021, was rejected. The said orders are collectively referred to as the ‘impugned orders’. 2. The petitioner had filed an application dated 21.05.2021 claiming refund of the aforesaid amount of Rs.76,76,106/-, relating to ITC in respect of goods exported during the period November 2020 to March 2021. 3. The filing of the said application was acknowledged by the concerned authority in the requisite form (GST-RFD-02). Thereafter, the Adjudicating Authority issued a Show Cause Notice dated 19.07.20....

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