Globus Real Infra Pvt Ltd Vs Additional Commissioner (Appeals)
Date: February 16, 2023
Subject Matter
GST refund rejection order passed without considering contention of the assessee remanded back
Summary
The case involves a writ petition filed by the petitioner against the dismissal of their appeal for refund of GST paid on lease rentals. The petitioner leased a property to a company, which later went through insolvency proceedings. The resolution pl…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present writ petition impugning an Order-in-Appeal No. 345/2021-2022, dated 31.03.2022 (hereafter ‘ the impugned order ’) passed by the Commissioner of Central Tax Appeals-II, New Delhi (hereafter ‘the Appellate Authority’ ). By the impugned order, the Appellate Authority dismissed the appea…