Mahajan Fabrics Pvt Ltd Vs Commissioner, Central Tax
Date: February 6, 2023
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): VIBHU BAKHRU
Subject Matter
Refund cannot be rejected based on an erroneous finding
Summary
In the present case, there is no dispute that the petitioner had filed its return disclosing all necessary details for claiming the refund. It was, accordingly, also sanctioned in terms of the Order-in-Original dated 12.09.2019.It appears from the re…
1. The petitioner has filed the present petition impugning an order dated 30.12.2021 passed by the Joint Commissioner of Central Goods and Services Tax (Appeals-1) [Order-in-Appeal No. 445/JC/Central Tax/Appeal-I/Delhi/2021] (hereafter ‘ the impugned order ’) allowing the Revenue’s appeal against an order dated 12.09.2019 (Order-in-Original) passed by the Assistant Commissioner.…