Dismissed

Aj Flight Reservations Pvt. Ltd. v. Commissioner of Cgst, Delhi West and Anr.

Delhi HC8 May 2024W.P.(C)/6585/2024

Case brief

AI extract

What is this about?

Petitioner sought a directed refund of approximately Rs. 81,79,529/- plus interest under Section 54 of the CGST Act, 2017, as no deficiency memo was issued within the 60-day statutory period for refunds filed on 31.01.2024.

What did the court decide?

Direction to the proper officer to expedite processing and dispose of the refund application within two weeks.

Aj Flight Reservations Pvt. Ltd. Vs Commissioner of Cgst… — GST and Indirect Tax | Delhi HC (2024)

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$~68

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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Judgment delivered on: 08.05.2024

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W.P.(C) 6585/2024

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AJ FLIGHT RESERVATIONS PVT. LTD. ..... Petitioner

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Versus

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COMMISSIONER OF CGST, DELHI WEST AND ANR.

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..... Respondents

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Advocates who appeared in this case:

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For the Petitioner: Mr. Vineet Bhatia, Advocate. For the Respondents: Mr. Rajeev Aggarwal, Additional Standing Counsel with Ms. Samridhi Vats and Ms. Shagufta Badhwar, Advocates. Mr. Gibran Naushad, Senior Standing Counsel.

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CORAM:HON’BLE MR. JUSTICE SANJEEV SACHDEVA HON'BLE MR. JUSTICE RAVINDER DUDEJA

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JUDGMENT

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SANJEEV SACHDEVA, J. (ORAL)

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Petitioner seeks a direction to the respondents to issue the refund in the sum of Rs.81,79,529/- besides interest due thereon terms of Section 54 of the Central Goods and Service Tax Act, 2017.

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Signature Not Verified

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W.P.(C) 6585/2024 Page 1 of 2

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Digitally Signed By:RASHIM KAPOOR Signing Da te:1 0.05.2024 15:10:25

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Issue notice. Notice is accepted by learned counsel for respondent. With the consent of parties, the petition is taken up for final disposal.

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Insofar as the case of the petitioner is concerned, petitioner had filed refund claim on 31.01.2024 and as per the petitioner, till date no deficiency memo has been issued to the petitioner. Since the statutory period of 60 days has already elapsed, the proper officer is directed to expedite the processing of the application and dispose of the same within a period of two weeks in accordance with law.

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Petition is disposed of in the above terms. It would be open to the petitioner to avail of such further remedies if aggrieved by any order passed by the proper office on the application of refund and claim of interest.

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SANJEEV SACHDEVA, J

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RAVINDER DUDEJA, J

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MAY 08, 2024/NA

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Signature Not Verified

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W.P.(C) 6585/2024 Page 2 of 2

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Digitally Signed By:RASHIM KAPOOR Signing Da te:1 0.05.2024 15:10:25

Aj Flight Reservations Pvt. Ltd. v. Commissioner of Cgst, Delhi West and Anr.

Case brief

What is this about?

What did the court decide?

Aj Flight Reservations Pvt. Ltd. v. Commissioner of Cgst, Delhi West and Anr.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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