M/s NETGEAR TECHNOLOGIES INDIA PRIVATE LIMITED v. THE ASSISTANT COMMISSIONER GST DELHI EAST COMMISSIONERATE

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Vibhu Bakhru, Justice & Amit Mahajan, Justice

M/s NETGEAR TECHNOLOGIES INDIA PRIVATE LIMITED

THE ASSISTANT COMMISSIONER GST DELHI EAST COMMISSIONERATE

W.P.(C) 10461/2022 dated 18.05.2023

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 112

Decision : In favour of assessee

Refund claim – Export of services – The petitioner, exporting services to M/s. Netgear Asia Pte Ltd. without paying IGST during October 2017 to March 2018 claims refund of Input Tax Credit, and filed an application on 15.04.2019 seeking refund – However, the refund was denied and petitioner filed an appeal, and the Appellate Authority allowed the appeal – Since, the petitioner’s request for the claim was not processed – The petitioner filed another application claiming refund of the said amount – Commissioner has directed the respondent to file appeal against the order in appeal accepting plea of refund but the Appellate Tribunal has not been constituted – Held that: Observed that, Ruled that, out that refund cannot be dismissed because the Department wishes to appeal against it – In this case, petitioner was denied their rightful benefits for over two years, which the court deemed to be unacceptable – Allowed the petition directed the respondent to disburse the petitioner’s claim for refund with applicable interest as expeditiously as possible.

Represented By:

Counsel for the Petitioner: Priyanka Rathi, Ashwini Chandersekaran & Shubhangi Gupta, Adv.

M/s NETGEAR TECHNOLOGIES INDIA PRIVATE LIMITED v. THE ASSISTANT COMMISSIONER GST DELHI EAST COMMISSIONERATE

M/s NETGEAR TECHNOLOGIES INDIA PRIVATE LIMITED v. THE ASSISTANT COMMISSIONER GST DELHI EAST COMMISSIONERATE

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