M/S KANIKA EXPORTS vs UNION OF INDIA & ORS.

Judgment text excerpt

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 20th December, 2025 Pronounced on: 18th April, 2026 Uploaded on: 18th April, 2026 + W.P.(C) 12512/2021 M/S KANIKA EXPORTS .....Petitioner Through: Mr. N.K. Sharma & Mr. Deepak Gautam, Advs. Mr. Rakesh Kumar, Adv. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Aditya Singla SSC CBIC with Ms. Arya Suresh Nair, Adv. Mr. Virender Pratap Singh Charak, Ms. Shubhra Parashar & Ms. Priya Shukla, Advs. + W.P.(C) 17538/2022 M/S MALIK SEASONING AND SPICES PRIVATE LIMITED .....Petitioner Through: Mr. Tarun Gulati, Sr. Adv. with Mr. Dinesh Parashar, Advs. Mr. Rakesh Kumar, Adv. versus COMMISSIONER OF GOODS AND SERVICE TAX.....Respondent Through: Mr. Aditya Singla SSC CBIC with Ms. Arya Suresh Nair, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode 2. The question that has arisen in these petitions is whether the Petitioners’ refund applications were filed within the prescribed period of limitation or not. Although at first glance, the issue appears to be quite simple, it has been Signature Not Verified W.P.(C) 12512/2021 & W.P.(C) 17538/2022 Page 1 of 43 Digitally Signed By:DHIRENDER KUMAR Signing Date:18.04.2026 14:46:05 rendered complex due to various interlinked and interconnected provisions, in the GST regime, including amendments introduced in the statute. Before examining the legal framework, it is necessary to set out the relevant facts. Factual Background Facts in W.P.(C) 12512/2021 3. The Petitioner is a partnership firm engaged in the business of readymade garments and holds a GST registration bearing GSTIN No. 07AAKFK6680N1ZL. 4. At the time of export of goods, it did not pay any tax and hence, the supplies were zero-