Court grants petitioner's refund request for Input Tax Credit, directs respondent to submit order, file counter-affidavit. Next hearing set.

The court allowed the petitioner's application for refund of unutilized Input Tax Credit, subject to exceptions. The respondent was directed to provide instructions and present the order rejecting the refund claim before the court. Additionally, the respondent was instructed to file a counter-affidavit if they intended to resist the writ petition. The case was scheduled for the next hearing on 04.05.2022 for further proceedings and considerations.

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Issues:
1. Refund of unutilised Input Tax Credit (ITC) application dismissal by Assistant Commissioner.
2. Appeal to Joint Commissioner, CGST Appeals-I, Delhi and grant of refund.
3. Generation of verification report by respondent rejecting entire refund claim.
4. Petitioner's contention of no power of review available to respondent under Section 112(3) of the CGST Act, 2017.
5. Review of Commissioner (Appeals) order by Principal Commissioner, CGST, Delhi without intimation to petitioner.

Analysis:
1. The petitioner applied for the refund of unutilised ITC, which was dismissed by the Assistant Commissioner on 16.12.2019.
2. The petitioner appealed to the Joint Commissioner, CGST Appeals-I, Delhi, who allowed the appeal and granted the refund on 08.10.2020.
3. Subsequently, a verification report was issued by the respondent rejecting the entire refund claim based on a review order dated 18.02.2021 by the Principal Commissioner, CGST, Delhi.
4. The petitioner's counsel argued that the respondent has no power of review under Section 112(3) of the CGST Act, 2017, which the court prima facie agreed with.
5. It was highlighted that the review of the Commissioner (Appeals) order by the Principal Commissioner was done without any intimation to the petitioner, raising procedural concerns.

Court Directions:
1. The court allowed the petitioner's application subject to exceptions.
2. Notice was issued to the respondent to provide instructions and present the order dated 18.02.2021 before the court.
3. The respondent was directed to file a counter-affidavit if instructions were received to resist the writ petition.
4. The matter was listed for the next hearing on 04.05.2022 for further proceedings and considerations.

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