Case Law Details
Globus Real Infra Pvt Ltd Vs Additional Commissioner (Delhi High Court)
Delhi High Court concluded that Appellate Authority failed to consider the contention of the petitioner that there was no supply of service via-a-vis refund of GST. Accordingly, matter remanded to Appellate Authority.
Facts- On 01.04.2015, the petitioner had entered into a “Memorandum of Agreement for Lease” with Bhushan Steel Limited (now known as Tata Steel BSL Limited). Notably, the petitioner states that since the lease rentals were not being paid, it was compelled to sell the property to pay the dues of the bank. The property was sold on 12.09.2018.
Later, on 18.11.2020, the petitioner filed a Refund Application u/s. 54 of the CGST Act before the Assistant Commissioner, Central Goods and Services Tax, Commissionerate, South Delhi seeking refund of GST paid on lease rentals “on account of assessment/provisional assessment/appeal/any other order” for the period of 01.07.2017 to 30.07.2018.
The Adjudicating Authority and by an order dated 06.04.2021 rejected the petitioner’s application for refund of ₹4,24,16,574/-. Being aggrieved, the present petition is filed.
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