M/S K-NXT LOGISTICX PRIVATE LIMITED vs UNION OF INDIA AND ANR

Judgment text excerpt

$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 15th May, 2025 + W.P.(C) 3713/2025 & CM APPL. 17335/2025 M/S K-NXT LOGISTICX PRIVATE LIMITED .....Petitioner Through: Mr. Siddharth Malhotra, Advocate versus UNION OF INDIA AND ANR .....Respondents Through: Mr. Gibran Naushad, SSC with Mr. Suraj Shekhar Singh and Mr. Harsh Singhal, Advocates 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 K- NXT Logisticx Pvt. Ltd. under Article 226 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. 19,09,038 /- along with applicable interest in terms of Section 56 of the CGST Act. 3. The case of the Petitioner is that it is engaged in rendering freight forwarding services to various clients in India and abroad. The Petitioner procures various input services from various dealers in respect of domestic sales and discharges GST liability at 18%. It is stated that usually, the Signature Not Verified Signed By:DEVANSHU W.P.(C) 3713/2025 Page 1 of 6 JOSHI Signing Date:19.05.2025 20:11:02 Petitioner has an excess balance and unutilized Input Tax Credit (‘ITC’) exists in favour of the Petitioner. The present petition relates to the unutilized ITC for the period January, 2023. 4. It is further stated that the Petitioner filed a refund claim on 7th April, 2023. Thereafter a Show Cause Notice was issued on 30th May, 2023 (hereinafter, the ‘Show Cause Notice’) and the Petitioner filed an online reply to the same. However, during the pendency of the Show Cause Notice, the refund claim was reje