GAMELOFT SOFTWARE PRIVATE LIMITED vs ASSISTANT COMMISSIONER OF CENTRAL TAX, RANGE 152 & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 28th October, 2025 W.P.(C) 16315/2025 & CM APPL. 66751/2025 GAMELOFT SOFTWARE PRIVATE LIMITED .....Petitioner Through: Mr. Kishore Kunal & Mr. Aditya Rathore, Advs. versus ASSISTANT COMMISSIONER OF CENTRAL TAX, RANGE 152 & ANR. .....Respondents Through: Mr. Akash Verma, SSC, CBIC. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 66751/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 16315/2025 3. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, seeking expeditious disposal of the refund applications filed by the Petitioner. 4. The case of the Petitioner is that the Petitioner had paid an excess amount of Integrated Goods and Services Tax (hereinafter, ‘IGST’) during the period from April, 2019 to June, 2020 of a sum of Rs. 1,87,84,018/-. The refund applications themselves were filed in April, 2022 but were rejected vide orders dated 6th July, 2022 and 7th July, 2022 citing certain deficiencies. Revised refund a