HYBON TECHNOLOGIES PRIVATE LIMITED v. SPECIAL COMMISSIONER, ZONE 11 & ORS
High Court, Delhi
Yashwant Varma, Justice & Harish Vaidyanathan Shankar, Justice
HYBON TECHNOLOGIES PRIVATE LIMITED
v.
SPECIAL COMMISSIONER, ZONE 11 & ORS
W.P.(C) 3137/2025 dated 18.03.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 54 & Section 16
Decision : Interim
Refund claim – Jurisdictional challenge – Scope of authority under Section 16 of IGST Act read with Section 54 of CGST Act – Maintainability of writ petition – Preliminary objection raised by Revenue on availability of statutory appeal against rejection of refund – Objection overruled as petitioner raised jurisdictional challenge contending authority while examining refund claim travelled beyond its scope by adjudicating admissibility of ITC – Held:Writ petition maintainable – Respondents granted time to file counter affidavit; rejoinder to follow – Petition to be heard along with W.P.(C) 6671/2024 on 23.04.2025.
Represented By:
Counsel for the Petitioner: Tarun Gulati, Sr. Adv. with Naunidh S. Arora & Mike Desai, Advs.
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