Case Law Details
Truth Fashion Vs Commissioner of Delhi Goods And Services Tax Act (Delhi High Court)
The Delhi High Court, in the case of Truth Fashion Vs Commissioner of Delhi Goods And Services Tax Act, has addressed the issue of non-receipt of a deficiency memo in a petition seeking a refund of Rs. 18,33,000/- under GST for the period April 2022 to March 2023.
The petitioner sought a direction to refund the claimed amount, stating that no deficiency memo had been received despite the counsel for the respondents claiming otherwise. The respondents assured the court that the deficiency memo would be furnished to the petitioner on the same day.
The court, considering the discrepancy, disposed of the petition, allowing the petitioner to approach the court again if necessary. Emphasizing the urgency of the matter, given the application for refund was submitted in October 2023, the court directed the respondents to expedite the adjudication and aim to dispose of it within four weeks.
The Delhi High Court’s directive to expedite the adjudication of the GST refund application for Truth Fashion underscores the importance of timely resolution in such matters. The court’s decision ensures a fair and prompt process, maintaining the integrity of the GST refund system.
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