OMEGA QMS. vs COMMISSIONER, CGST, DELHI WEST & ANR.

Judgment text excerpt

$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 19th August, 2025 + W.P.(C) 11815/2025 & CM APPL. 48226/2025 OMEGA QMS. .....Petitioner Through: Mr. Puneet Agrawal, Mr. Ketan Jain, Ms. Sakshi Bisht, Mr. Chetan Kumar Shukla, Mr. Yuvraj Singh and Ms. Mansi Khurana, Advs. versus COMMISSIONER, CGST, DELHI WEST & ANR. .....Respondent Through: Mr. Gibran Naushad, Sr. Standing Counsel with Mr. Harsh Singhal and Mr. Suraj Shekhar Singh, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner challenging the impugned order dated 4th March, 2025 passed under Section 54(11) of the Central Goods and Service Tax Act, 2017 (hereinafter ‘the Act’), whereby the Commissioner, CGST has withheld the processing and sanctioning of refund to the Petitioner of a sum of Rs. 83,46,169/-. 3. The Petitioner in the present case is engaged in the business of providing technical consultancy service in Management Systems, Quality Assurance and Product Certification in India as well to various foreign clients and has a GST registration bearing no.GSTIN. 07ABSPG9213C1ZQ. W.P.(C) 11815/2025 Page 1 of 7 Signature Not Verified Digitally Signed By:SUNITA KUMARI Signing Date:22.08.2025 17:25:47 4. The brief background of this Petition is that the Petitioner’s application for refund for the period FY 2019-20 was initially rejected by the Adjudicating Authority vide Order-in-Original dated 24th August, 2021 (hereinafter ‘OIO’) in the following terms: “I hereby reject refund claim amounting to Rs.8346169/- filed vide ARNAA070621043100Z dated 22.06.2021 to M/s OMEGA QMS (GSTIN: 07ABSPG9213C1ZQ.” 5. However, subsequently the Appellate Authority vide the Orde