Saraf Industries v. Assistant Commissioner Division Narela GST Delhi North
[Citation -2020-LL-0720-40]

Citation 2020-LL-0720-40
Appellant Name Saraf Industries
Respondent Name Assistant Commissioner Division Narela GST Delhi North
Relevant Act CGST
Date of Order 20/07/2020
Judgment View Judgment
Keyword Tags alternative remedy

IN HIGH COURT OF DELHI AT NEW DELHI W.P. (C) 4338/2020 M/S SARAF INDUSTRIES THROUGH SOLE PROP SH AKHIL SARAF ..... Petitioner Through: Ms. Vibhooti Malhotra, Advocate versus ASSISTANT COMMISSIONER DIVISION NARELA GST DELHI NORTH .... Respondent Through: Mr. Harpreet Singh, Senior Standing Counsel CORAM: HON'BLE MS. JUSTICE HIMA KOHLI HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD ORDER % 20.07.2020 HEARD THROUGH VIDEO CONFERENCING CM 15626/2020 (Exemption) Allowed, subject to all just exceptions. W.P. (C) 4338/2020 1. present petition has been filed by petitioner praying inter alia for setting aside order dated 20.09.2019, passed by Assistant Commissioner Narela, GST, whereby application moved by petitioner for refund under Section 54 of Central GST Act, 2017, has been rejected. 2. At outset, Mr. Harpreet Singh, learned counsel for respondent states that opening page of impugned order itself makes it abundantly clear that said order is appealable before Additional Commissioner, GST and instead of exhausting remedy of appeal available to petitioner, it has directly rushed to this court, which is impermissible. W.P. (C) 4338/2020 Page 1 of 2 3. Ms. Vibhooti Malhotra, learned counsel for petitioner states that impugned order has been passed by Assistant Commissioner in batch of petitions seeking refund orders and no specific order on merits of petitioner's has been passed while rejecting its refund application. Learned counsel also seeks to rely on interim order dated 21.01.2020, passed by Co-ordinate Bench in W. P. (C) No. 627/2020 entitled M/s Pitambra Books Pvt. Ltd vs. UOI and Ors. to urge that Division Bench has expressed view which goes in favour of petitioner. 4. We are not inclined to entertain present petition when petitioner has equally alternate efficacious remedy of preferring appeal before Additional Commissioner, GST. present petition is accordingly disposed of with liberty granted to petitioner to seek its remedies against impugned order before Appellate Authority, alongwith application for condonation of delay. It is made clear that delay alone will not be ground for Appellate Authority to reject appeal that may be preferred by petitioner on merits. petitioner is permitted to rely on interim order dated 21.01.2020, passed by Coordinate Bench in W.P.(C) No.627/2020, which shall be duly taken into consideration by Appellate Authority and speaking order shall be passed thereafter. 5. present petition is disposed of. HIMA KOHLI, J SUBRAMONIUM PRASAD, J JULY 20, 2020 hsk/rkb W.P. (C) 4338/2020 Page 2 of 2 Saraf Industries v. Assistant Commissioner Division Narela GST Delhi North
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