The Delhi High Court directed to reconsider the matter of rejection of the Goods and Service Tax ( GST ) refund as it was due to the non-availability of the order in the Delhi Value Added Tax ( DVAT ) Portal. The court set aside the order since the basis of the impugned order was the non-availability of certain records, which have now been verified by the department.
The Petitioner was represented by Mr Varun Nischal, Mr Arif Ahmad Khan & Mr Shubham Sharma. The Respondents were represented by Mr Anuj Aggarwal with Ms Arshya Singh.
The Petitioner, Kesri Steels Limited challenged the order whereby, a default assessment of tax and interest was framed and zero amount was found due to the petitioner. The petitioner is also aggrieved by the order passed by the Additional Commissioner under directions issued by the Court. Said order confirmed the order rejecting the refund application of the petitioner.
Counsel for the petitioner had submitted that one of the reasons for confirming the rejection of the refund was that the assessment order was not available on the DVAT Portal. Counsel for the petitioner had submitted that the original order was available with the petitioner and could be provided for inspection to the concerned competent authority along with the original F-Forms.
Since the basis of the impugned order was the non-availability of certain records, which has now been verified by the department, the division bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja set aside the impugned order and the matter called for a remit.
The Court remitted the matter to the competent authority to pass consequential orders in respect of the refund application of the petitioner.
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