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SRG PLASTIC COMPANY vs. THE COMMISSIONER DELHI GOODS AND SERVICES TAX TRADE & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Rakesh Kumar
Res. Counsel
Rajeev Aggarwal

Petitioner / Applicant

SRG PLASTIC COMPANY

Respondent THE COMMISSIONER DELHI GOODS AND SERVICES TAX TRADE & OTHERS
Court Delhi High Court
State

Delhi

Date May 2, 2023
Order No.

W.P.(C) 5698/2023 & CM APPL. 22331/2023

Citation

2023(5) TAXREPLY 7346
Original Order
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ORDER

ORDER 1. Issue notice. 2. Mr. Rajeev Aggarwal, learned counsel for the respondent accepts notice. 3. The petitioner has filed the present petition impugning an order dated 09.11.2022 / 21.11.2022, whereby the petitioner’s appeal against an order dated 07.03.2022, passed by the Proper Officer, was rejected. 4. By the said order dated 07.03.2022, the Proper Officer had rejected the petitioner’s refund for an amount of ? 4,99,880/-, inter alia, on the ground that the petitioner had not provided the relevant documents and had not appeared before the concerned officer. 5. It is the petitioner’s case that he had filed all documents as required under Rule 89 of the Central Goods and Services Tax Rules, 2017 (hereafter ‘the Rules’) and therefore, was not required to provide any further documents. 6. He also relies on the Circular No. 125/44/2019 – GST dated 18.11.2019, in support of the aforesaid contention. 7. Undeniably, if a....

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