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TABOOLA INDIA PVT. LTD. vs. UNION OF INDIA & ORS.
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
SANJEEV NARULA
Pet. Counsel
Rony O. John
Piyush Swami
Arshdeep Singh
Res. Counsel
Ripudaman Bhardwaj
Kushagra Kumar
Anuj Aggarwal

Petitioner / Applicant

TABOOLA INDIA PVT. LTD.
Respondent UNION OF INDIA & ORS.
Court Delhi High Court
State

Delhi

Date Nov 19, 2020
Order No.

W.P.(C) 11488/2019 & CM APPL. 29229/2020

Citation

2020(11) TAXREPLY 3534
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ORDER

The petition has been heard by way of video conferencing. Present writ petition has been filed challenging the order whereby the petitioner’s refund application of IGST for the period October to November 2017 has been rejected. Learned counsel for the petitioner states that the impugned order has been passed in violation of principles of natural justice as no prior opportunity of hearing was given to the petitioner. He further states that the impugned order is a non-reasoned order, as it does not contain any reasons as to why the petitioner is not entitled for refund. He also states that subsequently, for the period December, 2017 to March, 2018, involving similar facts and circumstances, refund applications have been allowed vide separate orders dated 18th August, 2020 by the Additional Commissioner, Department of Trade and Taxes (KCS), an officer reporting to the respondent No. 2 herein. Since refund in similar facts and circumstances has been allowed for the....

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