SHALENDER KUMAR vs COMMISSIONER DELHI WEST CGST COMMISSIOERATE & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 3rd April, 2025 W.P.(C) 3824/2025 SHALENDER KUMAR .....Petitioner Through: Mr. Sidhant Sarwal, Adv. versus COMMISSIONER DELHI WEST CGST COMMISSIONERATE & ORS. .....Respondents Through: Mr. Gibran Naushad, Sr. Standing Counsel with Mr. Harsh Singhal & Mr. Suraj Shekhar Singh, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226/227 of the Constitution of India challenging the order bearing Order No. 04/2024-25 dated 14th January, 2025 and the Review Order bearing No. 12/2023-24 dated 21st July, 2024, passed by the Commissioner, Delhi West, CGST Commissionerate- Respondent No. 1 under the Central Goods And Service Tax Act, 2017 (hereinafter referred as the ‘CGST Act, 2017’). 3. The Petitioner in the present case is engaged in the wholesale trade and export of FMCGs and is registered with the GST Department bearing GSTIN- 07ANZPK3951A1ZT. 4. The Petitioner was granted refund by the Appellate Authority for the period December, 2022 vide Order in Appeal dated 17t