2024 (4) TMI 1190

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....d 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 VIBHU BAKHRU, J 1. The petit....

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....ead with Paragraph 2(y) of the Notification No. 12/2017-Central Tax (Rate) as well as the corresponding notifications issued under the Delhi Goods and Services Tax Act, 2017 (hereafter 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. 18,31,46,744/- (Rs. 11,69,09,108/- for tax and Rs. 6,62,37,636/-....

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....ow Cause Notice (hereafter SCN), proposing to cancel the petitioner's registration for the following reasons: "Refund has claimed on account of assessment/ provisional assessment/ appeal/ any other order but in the instant case the taxpayer has not uploaded any supporting orders. Further the taxpayer has not mentioned any reason in DRC03 for depositing the amount." 6. The petitioner was called....