SHALENDER KUMAR vs COMMISSIONER DELHI WEST CGST COMMISSIOERATE & ORS.

Judgment text excerpt

$~103 * 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 17th January, 2024, Signature Not Verified Signed By:KESHAV W.P.(C) 3824/2025 Page 1 of 8 Signing Date:08.04.2025 11:39:27 bearing No. 246/ADC/Central Tax/Appeal-II/Delhi/2023-24 wherein it was held that the claim of the Petitioner was genuine and legitimate and the Petitioner was eligible for refund as the same satisfied the mandatory conditions prescribed under Section 16(2) of the CGST Act, 2017. However, the said refund was not processed in favour of the Petitioner. 5. The background of the case is that a show cause was issued upon the Petitioner dated 23rd June, 2023 as to why the