9911796707
TMI Blog2022 (4) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... intimation whatsoever was given to the petitioner, with regard to the exercise of purported power of review - List the matter on 04.05.2022. - W.P.(C) 5462/2022 - - - Dated:- 1-4-2022 - HON'BLE MR JUSTICE RAJIV SHAKDHER AND HON'BLE MS JUSTICE POONAM A. BAMBA Petitioner Through: Mr. Rahul Mangla, Advocate. Respondent Through: Mr. Vijay Joshi, Sr. Standing Counsel. O R D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ela, Delhi-North Commissionerate. 3.2 Being aggrieved, the petitioner preferred an appeal to the Joint Commissioner, CGST Appeals-I, Delhi [in short Commissioner (Appeals ]. The appellate authority, vide order dated 08.10.2020, allowed the appeal and granted the refund. [See page 63 of the case file.] 3.3. It appears that, thereafter, a verification report was generated by the respondent. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 4,02,000/- and SGST-₹ 5,96,246/-) entire refund claim rejected in terms of Review Order No.16/2020-21 dated 18.02.2021 passed by the Pr. Commissioner, Central Tax, GST Delhi North, Delhi under Section 112(3) of CGST Act, and under Rule 111 of CGST 2017 with the direction to file appeal before the Appellate Tribunal, National Bench, Delhi . 20. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. 4.1. We are, prima facie, of the view that the petitioner is right in his contention. 5. Furthermore, Mr. Mangla says that the order dated 08.10.2020, passed by the Commissioner (Appeals), appears to have been reviewed suo motu on 18.02.2021 by the Principal Commissioner, CGST, Delhi. 5.1. It is stated by Mr. Mangla that no intimation whatsoever was given to the petitioner, with reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
