2025 (4) TMI 734

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....r Through: Mr. Puneet Rai, Mr. Sushil Gaba, Mr. Kapil Sharma & Ms. Srishti Sharma, Advocates. For the Respondents Through: Mr. Piyush Beriwal, Advocate. PRATHIBA M. SINGH, J.(ORAL) 1. This hearing has been done through hybrid mode. CM APPL. 21051/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 4551/2025 3. The present petiti....

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....ch the Petitioner widow claimed for refund vide a refund application bearing reference number ARN No,: AA071021U32694M. The said application was rejected by the Respondent-GST Department vide order dated 10th January, 2022. 5. The said order was challenged by the Petitioner through a writ petition, being W.P.(C) 5551/2024, in which the Court passed the following orders. Order dated 23rd Apri....

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.... on 09.05.2024." Order dated 9th May, 2024 "1. Learned counsel for the respondent under instructions submits that the respondent shall recredit the amount of Rs.10,45,793/- into the Electronic Cash Ledger of the petitioner within two weeks. 2. The statement is taken on record. 3. In view of the above, the petition is disposed of directing the Proper Officer to recredi....

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....etitioner to explain as to why she is an unregistered person. Since the Petitioner did not appear for personal hearing the refund has been rejected. 8. The present writ petition marks the second instance wherein the Petitioner has approached this Court seeking refund. It is a matter of concern that almost a year ago, the same Petitioner had appeared before a Coordinate Bench of this Court, whic....