Kesri Steels Limited Vs Commissioner of Delhi Goods And Service Tax & Ors (Delhi High Court)
This article explores the recent Delhi High Court judgment in the case of Kesri Steels Limited vs Commissioner of Delhi Goods and Service Tax & Ors (W.P.(C) No. 7365/2022). The case highlights the importance of proper record-keeping and verification processes in resolving disputes related to Goods and Service Tax (GST) refunds.
Background:
Kesri Steels Limited, the petitioner, filed a petition challenging two orders related to a GST refund claim:
- Order dated November 27, 2011: This order framed a default assessment of tax and interest, ultimately finding no tax liability for the petitioner.
- Order dated February 24, 2022: This order, passed by the Additional Commissioner, confirmed the rejection of the petitioner’s refund application.
Key Issues and Arguments:
The petitioner contested the rejection of their refund claim on the following grounds:
- The order confirming the rejection (February 24, 2022) was based on the unavailability of a crucial assessment order (August 23, 2012) on the Delhi Value Added Tax (DVAT) portal.
- The petitioner possessed the original assessment order and requested the authorities to consider it alongside original documents and Forms F.
Court’s Observations and Judgment:
The Delhi High Court acknowledged the petitioner’s argument and noted that the unavailability of the assessment order on the DVAT portal was the primary reason for rejecting the refund claim. The court then considered the following developments:
