Truth Fashion Through Proprietorship Sadia Vs Commissioner of Delhi Goods And Service Tax DGST (Delhi High Court)
The Delhi High Court addressed the petition filed by Truth Fashion, a proprietorship owned by Sadia, concerning the delay in processing its GST refund application. The petitioner sought intervention after the refund, granted by the Objection Hearing Authority on May 10, 2024, was not processed by the tax authorities. The sole grievance in the petition was the inaction on the part of the Commissioner of Delhi Goods and Services Tax (DGST) in implementing the refund order.
During the hearing, the counsel representing DGST assured the court that the refund application would be processed expeditiously, preferably within three weeks, subject to verification of facts. The court recorded and accepted this assurance while clarifying that the refund would be contingent on any future statutory appeal that the tax authorities might file. With this directive, the court disposed of the petition, emphasizing the necessity of timely compliance with refund orders in tax matters.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. The solitary grievance of the writ petitioner is a failure on the part of the respondents to process the refund application of the petitioner submitted in consequence to the order dated 10 May 2024 passed by the Objection Hearing Authority, the Additional Commissioner.
2. Mr. Aggarwal, learned counsel who appears on behalf of the respondent, states that subject to due verification of all facts and contentions on merits being kept open, the respondent shall ensure that the claim for refund is disposed of with expedition and preferably within a period of three weeks from today. The statement so made is recorded and accepted.
3. The aforesaid direction shall be subject to any orders that may be obtained by the respondents on any statutory appeal that they may choose to prefer and orders that may be passed thereon.
4. The petition shall stand disposed of on the aforesaid terms.
