Naresh Kumar Gupta v. Commissioner of Central Goods and Service Tax Delhi West & Anr.
Case brief
What is this about?
Short disposal order; Delhi High Court; W.P.(C) 16205/2025; Naresh Kumar Gupta; refund of GST/Central tax; refund application dated 08.12.2018; Article 226 and 227, Constitution of India; reliance on W.P.(C) 7485/2024 GS Industries v. Commissioner of Central Tax and GST Delhi West (settled refund timeline); directions to process refund applications per GS Industries and pass order within one month; contentions, rights and remedies left open; petition disposed of; bench: Prathiba M. Singh and Madhu Jain; dated 06.11.2025.
What did the court decide?
Direction to process the Petitioner's refund applications in accordance with GS Industries (supra) and to pass the order within a month; pending applications, if any, also disposed of. ¶17