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TMI Blog2024 (9) TMI 1296X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents have not preferred any appeal or any proceedings to challenge the Order in Appeal dated 21.01.2024. It is impermissible for the respondents to simply ignore the said order. The respondents are directed to forthwith process the claim for refund in terms of the Order in Appeal dated 21.01.2024 along with applicable interest in accordance with law - Petition allowed. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE SACHIN DATTA For the Petitioner Through: Mr Ankit Sareen and Mr Yash Tandon, Advocates. For the Respondents Through: Mr Anurag Ojha, Senior Standing Counsel with Mr Subham Kumar, Advocate along with Mr Pramod Kumar, Commissioner of CGST (West) through VC. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Services Tax, 2017. The appellate authority found that the grounds on which the adjudicating authority had rejected the application for refund could not sustained. The appellate authority concluded that the adjudicating authority had erred in rejecting the petitioner s rightful refund for excess balance in the electronic cash register. The adjudicating authority was further directed to refund the excess balance in the electronic cash register into the bank account of the petitioner in respect of which Mrs Neera Batra was a legal heir in terms of the succession certificate issued by the Court. 6. The relevant extract of the Order in Appeal dated 21.01.2024 is reproduced below: 8. In view of the above, I am of the considered view that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate authority. The Order in Appeal dated 21.01.2024 is required to be implemented unless the same is otherwise stayed by a superior forum. Concededly, in the present case, the respondents have not preferred any appeal or any proceedings to challenge the Order in Appeal dated 21.01.2024. It is impermissible for the respondents to simply ignore the said order. The issue is squarely covered by the earlier decision of this Court in Alex Tour and Travel (P.) Ltd. v. Assistant Commissioner, CGST, Division-Janakpuri: Neutral Citation: 2023: DHC:3303-DB, Kunal International v. Union of India: 2023: DHC:7316-DB and G.S. Industries v. Commissioner Central Goods and Services Tax Delhi West Anr.: 2023: DHC:2402-DB. 11. The present petition is according ..... X X X X Extracts X X X X X X X X Extracts X X X X
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