TRUTH FASHION vs COMMISSIONER OF DELHI GOODS AND SERVICES TAX ACT

$~31
* IN THE HIGH COURT OF DELHI AT NEW DELHI

Judgment delivered on: 10.01.2024

+ W.P.(C) 324/2024 & CM APPL. 1484/2024

TRUTH FASHION ….. Petitioner
versus

COMMISSIONER OF DELHI GOODS AND
SERVICES TAX ACT ….. Respondent

Advocates who appeared in this case:

For the Petitioner: Mr. M.A. Ansari, Mr. Khursheed Ahmad, Mr. Mohd Kamil and Mr. Ahmad Ansari, Advocates.

For the Respondent: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate
CORAM:-
HON’BLE MR. JUSTICE SANJEEV SACHDEVA
HON’BLE MR. JUSTICE RAVINDER DUDEJA

JUDGMENT

SANJEEV SACHDEVA, J. (ORAL)

1. Petitioner seeks a direction to the respondents to refund a claim of Rs. 18,33,000/- as refund of GST for the period April, 2022 to March, 2023.
2. Learned counsel for the respondents submits that a deficiency memo has been issued to the petitioner on 08.01.2024 and a date has been fixed for personal hearing on 17.01.2024.
3. Learned counsel for the petitioner submits that deficiency memo has not been received.
4. Learned counsel for the respondents assures that the deficiency memo shall be furnished to the petitioner during the course of the day.
5. In view of the above, the petition is disposed of granting liberty to the petitioner to approach this Court afresh in case need so arises.
6. Keeping in view the fact that the application for refund was submitted on 08.10.2023 for the subject period, respondents are directed to expedite the adjudication of the application and endeavour to disposed it of within four weeks from today.
7. Order dasti under signatures of the Court Master.

SANJEEV SACHDEVA, J

JANUARY 10, 2024 RAVINDER DUDEJA, J
‘rs’

W.P.(C) 324/2024 Page 3 of 3