M/s AKSMD RECHARGEABLE VEHICLES PRIVATE LIMITED v. COMMISSIONER OF CENTRAL TAX AND GST, GST DELHI NORTH COMMISSIONERATE

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

High Court, Delhi

Vibhu Bakhru, Justice & Amit Mahajan, Justice

M/s AKSMD RECHARGEABLE VEHICLES PRIVATE LIMITED

COMMISSIONER OF CENTRAL TAX AND GST, GST DELHI NORTH COMMISSIONERATE

W.P. (C) 12263 of 2023 & CM No. 48244 of 2023 dated 11.10.2023

Law : GST

Act Name : Central Goods and Service Tax Act, 2017

Relevant Section : 107

Decision : In favour of assessee

Refund claim – Inverted tax structure – The petitioner had filed an application for refund of ITC due to inverted tax structure amounting to ₹8,76,636/- for September, 2020 – The department rejected the said application therefore, petition preferred appeal u/s 107 of CGST Act, 2017 – The said appeal was allowed but the respondent didn’t implemented the order, thus this writ petition – The petitioner handed over a photocopy of the order dated 09.10.2023 whereby the refund of ₹8,76,636/- has been sanctioned – However, with a caveat that the same is subject to the review order and to the outcome of any appeal preferred by the Revenue before the Appellate Tribunal – Held that: Since the petitioner has prevailed before the Appellate Authority, the Order-in-Appeal dated 06.06.2023 is required to be implemented – Although the department has processed the claim for refund but no interest has been provided – Directed that, the respondent to disburse interest, if any, payable to the petitioner in accordance with law within a period of two weeks from date of this order – Petition disposed of.

Represented By:

Counsel for the Petitioner: Siddharth Malhotra, Adv.

M/s AKSMD RECHARGEABLE VEHICLES PRIVATE LIMITED v. COMMISSIONER OF CENTRAL TAX AND GST, GST DELHI NORTH COMMISSIONERATE

M/s AKSMD RECHARGEABLE VEHICLES PRIVATE LIMITED v. COMMISSIONER OF CENTRAL TAX AND GST, GST DELHI NORTH COMMISSIONERATE

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