2024 (4) TMI 1190

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....ner : Mr. Kashish Kumar Gupta 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. JUDGM....

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....isions of entry at Serial No. 66(a) read 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....

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.... 25.05.2022, respondent no. 6 also issued a Show 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 d....

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....issions of the petitioner and without granting it any opportunity of personal hearing. 9. The present petition is amongst a batch of petitions that were heard together [being W.P.(C) No. 1298/2023, W.P.(C) No. 1299/2023 and W.P.(C) No. 1303/2023] and W.P.(C) No. 1298/2023 was heard as the lead matter. The questions raised in the present petition are covered by the decision r....