Delhi HC dismissed writ petition filed against order of rejected refund claims being appealable order
- News|Blog|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 7 September, 2021
Latest from Taxmann
Case details: Ajanta Industries v. Commissioner of Central Goods & Services Tax - [2021] 129 taxmann.com 408 (Delhi)
Judiciary and Counsel Details
-
- Manmohan and Navin Chawla, JJ.
- Rajesh Mahana, Adv. for the Petitioner.
- Harpreet Singh, Sr. Standing Counsel, Arunesh Sharma, Ms. Suhani Mathur, Advs., Devesh Singh, ASC and Manas Bhatnagar, Adv. for the Respondent.
Facts of the Case
The petitioner filed refund application but acknowledgement in RFD-02 was not issued. The department passed order rejecting refund application and the petitioner filed writ petition against the same claiming that it would be entitled to refund within sixty days from the date of filing Form GST-RFD-01 in accordance with Section 54(7) of the Central Goods and Services Tax Act, 2017.
High Court Held
The Honorable High Court noted that a petitioner who files a petition invoking the extra ordinary writ jurisdiction has to come to Court with clean hand as it is a settled law. But in the present case, as per the findings of department in the order, the premises of the petitioner found locked during inspection; the partner of the petitioner not responding to the Summons; and L1 & L2 suppliers having issued fake and bogus invoices and passed on fake Input Tax Credit.
Therefore, the Court was of the view that it would not be appropriate to entertain the present writ petition. Moreover, the order challenged in this petition was an appealable order; therefore, the present writ petition was dismissed, with liberty to the petitioner to avail the appellate remedy in accordance with law.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
