9911796707
TMI Blog2025 (4) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... rder bearing No. 12/2023-24 dated 21st July, 2024, passed by the Commissioner, Delhi West, CGST Commissionerate- Respondent No. 1 under the Central Goods And Service Tax Act, 2017 (hereinafter referred as the 'CGST Act, 2017'). 3. The Petitioner in the present case is engaged in the wholesale trade and export of FMCGs and is registered with the GST Department bearing GSTIN- 07ANZPK3951A1ZT. 4. The Petitioner was granted refund by the Appellate Authority for the period December, 2022 vide Order in Appeal dated 17th January, 2024, bearing No. 246/ADC/Central Tax/Appeal-II/Delhi/2023-24 wherein it was held that the claim of the Petitioner was genuine and legitimate and the Petitioner was eligible for refund as the same satisfied the mandator ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso contrary to the judgments of Hon'ble Court and Hon'ble Supreme Court as discussed supra. As such, the adjudicating authority has erred in rejecting the appellant's refund claim amounting to Rs. 1815500/-. The impugned order passed by the adjudicating authority is neither legal nor maintainable in law as such the same is liable to be set aside and the appellant's appeal is liable to be allowed. Accordingly, I pass the following order: ORDER 9. The appeal filed by M/s Shahji Enterprises (Legal Name: Shalender Kumar), 11th Floor, Office No. 1110, Pearl Best Height 2, Pitampura Road, New Delhi 110034 against Order-in-Original No. ZL0709230332191 dated 26.09.2023 is hereby allowed. The impugned order dated 26.09.2023 is set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of refund filed by the taxpayer M/s. Shahji Enterprises(Legal Name: Shalender Kumar), 11th Floor, Office No 1110, Pearl Best Height 2, Pitampura Road, Pitampura, Netaji Subhash Place, New Delhi-110034 vide ARN No. AA0702240037931 dated 02.02.2024 consequent to passing of Orders-in- Appeal No. 246/ADC/Central Tax/Appeal- II/Delhi/2023-24 dated 17.01.2024 till the finality of the Appellate proceedings before GSTAT or High Court or Supreme Court against said order or further orders passed by these forums and appealed against before the next Higher Appellate forum, as grant of refund at this stage will adversely affect the revenue in said appeal on account of the malfeasance committed as discussed supra." 8. Ld. Counsel for the Petitioner su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, he may, after giving the taxable person an opportunity of being heard, withhold the refund till such time as he may determine." 13. A perusal of Section 54 (11) of the Act would show that the refund can be held back on the satisfaction of the following two conditions - (i) when an order directing a refund is subject matter of a proceeding which is pending either in appeal or any other proceeding under the Act; and (ii) thereafter the Commissioner gives an opinion that the grant of refund is likely to adversely affect the revenue. 14. In the opinion of this Court the Department's opinion under Section 54 (11) cannot be relied upon on a standalone basis. In the absence of an appeal or any other proceeding pending, challenging the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent has decided to challenge the Order-in-appeal dated 03.01.2022, and the Commissioner has passed an order dated 19.05.2022, setting out the grounds on which the appeal is required to be preferred against the Order-in-appeal. 11. The principal question that falls for consideration by this Court is whether the benefit of Order-in-appeal dated 03.01.2022 can be denied to the petitioner and the refund amount be withheld solely on the ground that the respondent has decided to file an appeal against the said order. 12. Concededly, the respondent has not filed any appeal against the order-in-appeal dated 03.01.2022, and there is no order of any Court or Tribunal staying the said order. Indisputably, the order-in-appeal dated 03.01.2022 ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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