2022 (5) TMI 532

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....ng/Hybrid Hearing (as per request)] CM APPL. 19489/2022 1. Allowed, subject to just exceptions. W.P.(C) 6438/2022 2. Mr Ruchir Bhatia, who appears on behalf of the petitioner, says that since the Appellate Tribunal under the Central Goods & Services Tax (CGST) Act, 2017/Delhi Goods and Services Tax (DGST), 2017, is not in place, the petitioner has approached this Court by way of the writ petit....

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....the petitioner says that insofar as the land admeasuring 19007.19 sq.mtrs. was concerned, no supply in terms of the CGST Act/DGST Act took place. 3.5. It is, thus, the contention of the petitioner that, while the excess premium was returned by the DMRC, it refused to refund the amount deposited by it towards tax as the amount lay with the respondents. 4. In our view, DMRC ought to have been arra....