High Court allows exemption application in CM APPL. 28018/2021, directs response filing in SERTA 3/2021

The High Court allowed the exemption application in CM APPL. 28018/2021, subject to all just exceptions, and disposed of the application. In SERTA 3/2021, notice was issued, and the Respondent accepted the notice and requested time to file a reply. The Court directed the Respondent to file the reply before the next hearing. The Court questioned the necessity of the present appeal by the Appellant, noting that a refund had already been issued. The Principal Commissioner was directed to submit an affidavit regarding the appeal process, expressing concern that the appeal appeared to be a mere formality.

---

---

Issues:
1. Exemption application - CM APPL. 28018/2021
2. Notice issuance - SERTA 3/2021
3. Refund order challenge by Appellant

Analysis:
1. The High Court allowed the exemption application in CM APPL. 28018/2021, subject to all just exceptions, and disposed of the application.
2. In SERTA 3/2021, notice was issued, and Mr. Yogendra Aldak, representing the Respondent, accepted the notice and requested time to file a reply, which was granted. The Court directed the Respondent to file the reply before the next hearing scheduled for 30.09.2021.
3. The Court noted that the Appellant had already issued a refund order on 24.07.2020, paying an amount of &8377; 5,89,67,107/- to the Respondent. The Court questioned the necessity of the present appeal if the refund had been made. It directed the Principal Commissioner, CGST Delhi North, to submit an affidavit stating the date of initiation of the process for filing the appeal challenging the final order dated 09.01.2020. The Court expressed concern that the appeal seemed to be a mere formality by the Appellant. The Principal Commissioner was instructed to file the affidavit within three weeks. Additionally, the Registry was directed to send a copy of the order to the Chairperson, Central Board of Indirect Taxes and Customs, North Block, New Delhi, promptly.

---