Solidum And Stars Guild LLP Vs Commissioner, Central Tax, Appeals-II, Delhi, & Anr
Date: August 23, 2023
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): VIBHU BAKHRU, AMIT MAHAJAN
Subject Matter
Refund cannot be denied because of one supplier's irregularity
Summary
The case involves a petitioner who filed a petition challenging an order rejecting their application for a refund of Input Tax Credit (ITC) for an amount of ₹76,76,106. The petitioner had claimed the refund in relation to goods exported between Novem…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition impugning an Order dated 05.08.2021, passed by the Adjudicating Authority, rejecting the petitioner’s application for refund of the Input Tax Credit (hereafter ‘ ITC ’) amounting to ₹76,76,106/- (CGST – ₹38,38,053/- and SGST – ₹38,38,053/-). The petitioner also impugns…