Delhi High Court
Prerna Enterprises vs Commissioner Of Delhi Goods And ... on 7 February, 2022
$~47
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 2244/2022
PRERNA ENTERPRISES ..... Petitioner
Through Mr.Ruchesh Sinha, Advocate.
versus
COMMISSIONER OF DELHI GOODS AND SERVICES TAX &
ANR. ..... Respondents
Through Mr. Satyakam Advocate, Additional
Standing Counsel, Govt of NCT of
Delhi for R-1 & 2.
% Date of Decision: 07th February, 2022
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE NAVIN CHAWLA
JUDGMENT
MANMOHAN, J: (Oral)
C.M.No.6445/2022
Exemption allowed, subject to all just exceptions.
Accordingly, the application stands disposed of.
W.P.(C) No.2244/2022
1. The petition has been heard by way of video conferencing.
2. Present writ petition has been filed seeking refund of Rs.88,13,408/-
for the months of April to September, 2020 arising under the provisions of
the Central Goods & Services Tax Act, 2017 [CGST Act] along with
Signature Not Verified
Digitally Signed By:JASWANT
Signing Date:10.02.2022
11:36:29
applicable interest under Section 56 of the CGST Act.
3. Learned counsel for the Petitioner states that the Petitioner is a
proprietorship firm engaged in the export of dental case solution items and is
duly registered under the CGST Act. He states that the refund of the
Petitioner for the relevant months of 2020 is not being processed by the
Respondents despite submission of the refund application in the prescribed
form by the Petitioner. He submits that in terms of Section 54(6) and 54(7)
of the CGST Act read with rule 91(2) of the CGST Rules, the proper officer
is required to refund at least 90 per cent of the refund claimed on account of
zero-rated supply of goods or services or both made by registered person
within a period of seven days from the date of acknowledgment issued under
sub-rule (1) or (2) of Rule 90, and as per section 54(7), the same shall be
refunded in its entirety within sixty days from the date of receipt of the said
application. He states that the time limits have already expired in the present
case. In support of his submission, learned counsel for the Petitioner relies
upon the order of this Court in WP(C) 4205/2020, Jian International Vs.
Commissioner of Delhi Good and Services Tax, decided on 22nd July, 2020.
4. Issue notice. Mr.Satyakam, learned ASC accepts notice on behalf of
the Respondents. He, on instructions, undertakes to this Court that the
Petitioner's refund application shall be decided in accordance with law
within three weeks. Learned counsel for the Petitioner is satisfied with the
said undertaking.
5. Accordingly, the undertaking given by learned counsel for the
Respondents is accepted by this Court and the Respondents are held bound
by the same.
Signature Not Verified
Digitally Signed By:JASWANT
Signing Date:10.02.2022
11:36:29
6. In accordance with the aforesaid undertaking, the present writ petition
is disposed of.
7. List the matter for compliance on 09th March, 2022.
MANMOHAN, J
NAVIN CHAWLA, J
FEBRUARY 07, 2022
KA
Signature Not Verified
Digitally Signed By:JASWANT
Signing Date:10.02.2022
11:36:29
