M/S SISLA LABORATORIES vs THE DEPUTY COMMISSIONER OF CGST

Judgment text excerpt

$~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 8th July, 2025 + W.P.(C) 11287/2023 M/S SISLA LABORATORIES .....Petitioner Through: Mr. Mukesh Chand Gupta & Mr. Keshav Rai, Advs. (9313281542) versus THE DEPUTY COMMISSIONER OF CGST .....Respondent Through: Mr. Atul Tripathi, SSC, CBIC with Mr. Shubham Mishra & Mr. Gaurav Mani Tripathi, 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 writ petition under Article 226 of the Constitution of India has been filed seeking processing of two refund applications dated 17 th May, 2019 and 12th June, 2019 filed by the Petitioner. The details of the said applications are as under:- Date Application Amount 17.05.2019 Application for claiming Rs. 9,59,252/- 17.05.2019 refund u/s 54(3) of the GST Act for the period from July, 2017 to March, 2018 12.06.2019 Application u/s 54(3) of Rs. 10,65,043/- the GST Act on Signature Not Verified Digitally Signed By:RAHUL W.P.(C) 11287/2023 Page 1 of 5 Signing Date:10.07.2025 18:18:05 12.06.2019 for the period from June, 2018 to March, 2019 3. The grievance of the Petitioner is that though these applications were filed way back in 2019 and a letter to grant the refund has also been written in 2023, the same has not been processed till date. Hence, this petition. 4. On behalf of the Petitioner, Ld. Counsel Mr. Mukesh Chand Gupta submits that the Respondent-CGST Department (hereinafter ‘the Department’) initially filed a counter affidavit and thereafter an additional affidavit was also filed. Vide the said additional affidavit the Department has now informed the Court and the Petitioner that the first refund application dated 17th May, 2019 was rejected after issuance of