G.S Industries Vs Commissioner of Central Tax And GST (Delhi High Court)
Delhi High Court held that review of order passed by the appellate authority, by the Commissioner, by exercising powers vested by section 107(2) of the Central Goods and Services Tax Act is unsustainable n law. Accordingly, writ petition allowed.
Facts- The petitioner have applied for refund for the period April 2018 to March 2019. Two deficiency memos came to be issued by the respondents while considering the aforesaid applications. It is the case of the writ petitioner that the aforesaid deficiency memos were duly attended to and all material duly supplied. Since the refund was not released even thereafter, the petitioner is stated to have approached the respondents by way of representations dated 13 February 2020 and 27 February 2020.
In light of the continued inaction of the respondents, the petitioner had approached this Court and which came to be disposed of on 24 November 2020, with the direction that the claim of the petitioner be duly processed and a decision taken thereon within a period of three weeks.
The respondents, however, in terms of an order dated 14 December 2020, proceeded to reject the prayer for refund as was made. While originally, the petitioner had also approached this Court by way of a contempt action, the order of 14 December 2020 ultimately came to be assailed in terms of Section 107 of the Central Goods and Services Tax Act, 2017 by way of an appeal and which appeals came to be allowed on 03 January 2022.
