Bharti Enterprises Vs Commissioner
Date: February 7, 2024
Subject Matter
Exclusion of Limitation Period for GST Refund: Case Remanded for Consideration
Summary
The petitioner filed an application seeking refund of accumulated input tax credit (ITC) relating to tax periods July 2020 to December 2020. The respondent issued a show cause notice proposing to reject the application on the ground that it was filed…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Issue notice. 2. Mr. Rajeev Aggarwal, learned counsel accepts notice on behalf of respondents. With the consent of parties, petition is taken up for final disposal. 3. Petitioner impugns order dated 27.07.2022 (hereafter ‘the impugned order’), passed by Respondent No. 2, rejecting the application filed by the petitioner seeking ref…