Truth Fashion Vs Commissioner of Delhi Goods And Services Tax Act (Delhi High Court)
The Delhi High Court, in the case of Truth Fashion Vs Commissioner of Delhi Goods And Services Tax Act, has addressed the issue of non-receipt of a deficiency memo in a petition seeking a refund of Rs. 18,33,000/- under GST for the period April 2022 to March 2023.
The petitioner sought a direction to refund the claimed amount, stating that no deficiency memo had been received despite the counsel for the respondents claiming otherwise. The respondents assured the court that the deficiency memo would be furnished to the petitioner on the same day.
The court, considering the discrepancy, disposed of the petition, allowing the petitioner to approach the court again if necessary. Emphasizing the urgency of the matter, given the application for refund was submitted in October 2023, the court directed the respondents to expedite the adjudication and aim to dispose of it within four weeks.
The Delhi High Court’s directive to expedite the adjudication of the GST refund application for Truth Fashion underscores the importance of timely resolution in such matters. The court’s decision ensures a fair and prompt process, maintaining the integrity of the GST refund system.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Petitioner seeks a direction to the respondents to refund a claim of Rs. 18,33,000/- as refund of GST for the period April, 2022 to March, 2023.
2. Learned counsel for the respondents submits that a deficiency memo has been issued to the petitioner on 08.01.2024 and a date has been fixed for personal hearing on 17.01.2024.
3. Learned counsel for the petitioner submits that deficiency memo has not been received.
4. Learned counsel for the respondents assures that the deficiency memo shall be furnished to the petitioner during the course of the day.
5. In view of the above, the petition is disposed of granting liberty to the petitioner to approach this Court afresh in case need so arises.
6. Keeping in view the fact that the application for refund was submitted on 10.2023 for the subject period, respondents are directed to expedite the adjudication of the application and endeavour to disposed it of within four weeks from today.
7. Order dasti under signatures of the Court Master.