MAHANADI EXPORTTEK PVT LTD vs UNION OF INDIA & ORS.

Judgment text excerpt

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 13th April, 2026 Pronounced on: 28th April, 2026 + W.P.(C) 19358/2025 MAHANADI EXPORTTEK PRIVATE LIMITED HAVING ITS OFFICE AT: FLAT NO. 701, 7TH FLOOR, SAHYOG BUILDING, NEHRU PLACE MARKET ROAD NEW DELHI – 110019 Email: [email protected] .....PETITIONER Through: Mr. Prakash Shah, Sr. Adv. with Mr. Jay Savla, Sr. Adv., Mr. Mihir Mehta, Mr. Mohit Rawal, Mr. Suyog Bhave, Mr. Jas Sanghavi, Mr. Jasdeep Singh Dhillon, Mr. Rajpal Singh, Mr. Aditya Bajaj, Advs. versus 1. UNION OF INDIA THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI-110001 Email: [email protected] .....RESPONDENT NO.1 2. COMMISSIONER OF CGST (EAST) DELHI C.R. BUILDING, I.P. ESTATE, NEW DELHI – 110002 Email: [email protected] .....RESPONDENT NO.2 3. ASSISTANT COMMISSIONER OF CGST DIVISION – NEHRU PLACE, Signature Not Verified W.P.(C) 19358/2025 Page 1 of 12 Signed By:ANKITA RAI Signing Date:28.04.2026 18:29:25 DELHI EAST COMMISSIONERATE 14-15, 5TH FLOOR, FARM BHAVAN, NEHRU PLACE, NEW DELHI – 110019 Email: [email protected] .....RESPONDENT NO.3 4. ADDITIONAL COMMISSIONER OF CENTRAL TAX, APPEALS – I, DELHI C.R. BUILDING, I.P. ESTATE, NEW DELHI – 110002 Email: [email protected] [email protected] .....RESPONDENT NO.4 Through: Ms. Sangita Malhotra, SPC for R-1/UOI. Mr. Akash Panwar, Adv. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL JUDGMENT AJAY DIGPAUL, J. 1. The present writ petition assails the impugned order in appeal dated 22.08.2025 passed by Respondent No. 4, dismissing the petitioner’s appeals against the two orders in original passed by Respondent No. 3 dated 22.11.2024 and order in original dated 05.12.2024 seeking refund of ₹4,10, 37,815,