M/ S JVG TECHNOLOGY PRIVATE LIMITED vs COMMISSIONER CGST, DELHI WEST AND ANR

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 23rd May, 2025 W.P.(C) 5757/2025 & CM APPL. 26284/2025 M/ S JVG TECHNOLOGY PRIVATE LIMITED .....Petitioner Through: Mr. Abhas Mishra, Adv. versus COMMISSIONER CGST, DELHI WEST AND ANR .....Respondents Through: Mr. R. Ramachandran, Sr. Standing Counsel with Mr. Prateek Dhir, 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 on behalf of the Petitioner-M/s JVG Technology Private Limited under Article 226 and 227 of the Constitution of India, inter alia, seeking a direction to the Respondent No. 2 Department (hereinafter, ‘Department’) to sanction the refund claim of the Petitioner amounting Rs. 5,00,98,287/- along with applicable interest in terms of Section 56 of the Central Goods and Service Tax Act, 2017 (hereinafter, ‘CGST Act’). 3. The case of the Petitioner is that it is engaged in the business of export of mobile phones. For the said purpose, the Petitioner is registered with the GST Department vide registration no. 07AAFCJ6874R1ZL. The Petitioner procures input services from various d