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2021 (6) TMI 37 - HC - GSTSeeking extension of time to the petitioner from filing attested affidavits along with the present petition - HELD THAT - The captioned application is disposed of with a direction to the petitioner to file duly attested affidavits, within three days of the resumption of the normal and usual work pattern by this court. Since Ms. Joshi has taken the stand that, the delay in processing the refund of Integrated Goods and Services Tax, and duty drawback has occurred, as the petitioner has been categorized as a risky exporter , the enquiry, if any, with regard to the same, shall be completed, at the earliest, though not later than a week before the next date of hearing. Result of the enquiry will be placed before the Court on the next date of hearing. List the matter on 24.08.2021.
Issues:
1. Extension of time for filing attested affidavits. 2. Interim relief sought by the petitioner regarding the refund of Integrated Goods and Services Tax and duty drawback. Analysis: 1. The court allowed the petitioner's application for an extension of time to file attested affidavits, directing the petitioner to submit the affidavits within three days of the court's return to normal work patterns. This decision was made in CM No.17227/2021. 2. In W.P.(C) 5557/2021 & CM No.17225/2021, the court issued notice to the respondents regarding the petitioner's request for interim relief. The respondents accepted service, and counter affidavits were ordered to be filed within four weeks, with any rejoinders due before the next hearing date. 3. The court addressed the issue raised by Ms. Joshi regarding the delay in processing the refund of Integrated Goods and Services Tax and duty drawback, attributing it to the petitioner being classified as a "risky exporter." An enquiry was ordered to be completed promptly, no later than a week before the next hearing, with the results to be presented to the court at that time. 4. The matter was listed for the next hearing on 24.08.2021, indicating the timeline for further proceedings in the case. The judgment was delivered by Hon'ble Mr. Justice Rajiv Shakdher and Hon'ble Mr. Justice Talwant Singh of the Delhi High Court.
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