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TMI Blog2024 (10) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... dvs. 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. JUDGMENT 1. The petitioner has filed the present petition impugning the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Delhi Goods and Services Tax Act, 2017 (hereafter the 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.18,50,61,582/- (Rs.14,99,12,229/- for tax and Rs.3,51,49,353/- for interest) for Financial Year 2019-20 on account of tax paid for the services provided by the petitioner by way of conducting examinat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund on the said ground can be claimed if the same is supported by assessment/provisional assessment/ appeal/ any other order but in the instant case the taxpayer has not uploaded any supporting orders but applied for refund." 6. The petitioner was called upon to furnish a reply to the SCN till 04.06.2022 and was also afforded a personal hearing by respondent no.6, however no date of such p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 298/2023, W.P.(C) No.1300/2023 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 rendered today in W.P.(C) No.1298/2023. 10. For the reasons stated in W.P.(C) No.1298/2023, the present petition is also disposed of by setting aside the impugned orders and remanding the matter to the appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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