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Case Summary: Smartadmedia vs. Commissioner of Delhi Goods and
Service Tax & Anr.
Case Number: W.P.(C)
6517/2024 & CM. APPLS. 27222/2024
Order Date: May
8, 2024
Court: High
Court of Delhi at New Delhi
Summary of Case: The
petitioner, Smartadmedia through its sole proprietor Navdeep Singh Sahni,
sought a direction to the respondents to issue a refund of Rs. 9,69,017/- along
with the due interest in terms of Section 54 of the Central Goods and Service
Tax Act, 2017 (CGST Act). The petitioner also requested guidelines for
processing all pending applications and issuing refunds within 60 days, with
interest to be paid in case of delays.
Brief Facts of the Case:
·
The petitioner filed a refund claim on
January 22, 2024.
·
No deficiency memo was issued to the
petitioner by the respondents within the statutory period of 60 days.
Submissions by the
Petitioner:
·
The petitioner argued that the statutory
period for the issuance of a refund had elapsed.
·
The petitioner sought directions for the
timely processing of the refund application.
Submissions by the
Respondent:
·
The respondents acknowledged receipt of
the notice and participated in the proceedings.
Findings and Decision:
·
The court referred to Section 54(7) of the
CGST Act and Circular No. 125/44/2019-GST by the Central Board of Indirect
Taxes and Customs.
·
The court noted that the proper officers
are mandated to comply with the provisions of the Act and the guidelines issued
in the circular.
·
The court directed the proper officer to
expedite the processing of the petitioner's refund application and dispose of
it within two weeks, taking into account the relevant provisions of the Act and
the circular.
Conclusion:
·
The petition was disposed of with
directions to the proper officer to process the refund within the stipulated
period.
·
The petitioner was given the liberty to
seek further remedies if aggrieved by any order passed regarding the refund
application and the claim of interest.
Disclaimer: All the
Information is based on the notification, circular and order issued by the
Govt. authority and judgement delivered by the court or the
authority information is strictly for educational purposes and on the
basis of our best understanding of laws & not binding on anyone.
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