Saraf Industries Vs Assistant Commissioner, Delhi North
Date: July 20, 2020
Subject Matter
Where a remedy of preferring an appeal is available, the taxpayer cannot directly approach the HC
Summary
The present petition has been filed by the petitioner praying inter alia for setting aside an order dated 20.09.2019, passed by the Assistant Commissioner Narela, GST, whereby the application moved by the petitioner for refund under Section 54 of the…
1. The present petition has been filed by the petitioner praying inter alia for setting aside an order dated 20.09.2019, passed by the Assistant Commissioner Narela, GST, whereby the application moved by the petitioner for refund under Section 54 of the Central GST Act, 2017, has been rejected. 2. At the outset, Mr. Harpreet Singh, learned counsel for the respondent states that the opening page of…