2024 (10) TMI 371

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....a and Mr Chetan Kumar Shukla, Advs. For the Respondents : Mrs Amrita Prakash, CGSC with Mr Vishal Ashwani Mehta, Adv., Mr Aditya Singla, SSC for CBIC with Ms Charu Sharma, Advs., Mr Rajeev Aggarwal, ASC along with Mr Prateek Badhwar, Ms Shaguftha H. Badhwar & Ms Samridhi Vats, Advs., Ms. Anushree Narain, Standing Counsel with Ms. Simran Kumari, Advs. JUDGMENT 1. The petitioner has filed t....

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....s the corresponding notifications issued under the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act). 4. The petitioner had filed a refund application dated 30.04.2022 under Section 54 of the CGST Act claiming a refund of Rs.18,50,61,582/- (Rs.14,99,12,229/- for tax and Rs.3,51,49,353/- for interest) for Financial Year 2019-20 on account of tax paid for the services provided by th....

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....lowing reasons: "As per the GST Act 2017, the refund on the said ground can be claimed if the same is supported by assessment/provisional assessment/ appeal/ any other order but in the instant case the taxpayer has not uploaded any supporting orders but applied for refund." 6. The petitioner was called upon to furnish a reply to the SCN till 04.06.2022 and was also afforded a personal ....