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

Judgment text excerpt

$~30 * 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 dealers in respect of domestic sales and discharges GST liability at 18%. It is stated that usually, the Petitioner has an excess balance and unutilized Input Tax Credit (hereinafter ‘ITC’) exists in favour of the Petitioner. The present petition relates to refund of the unutilized Signature Not Verified Digitally Signed W.P.(C) 5757/2025 Page 1 of 6 By:KESHAV Signing Date:27.05.2025 18:08:31 ITC as per the provisions of clause (i) to the proviso of Section 54 (3) of the CGST Act. 4. It is further stated that the Petitioner filed a refund claim on 29th October, 2022 in form GST RFD-01