CJ DARCL LOGISTICS LIMITED & ANR. v. COMMISSIONER OF STATE TAX, DELHI GOODS AND SERVICES TAX, DEPARTMENT OF TRADE AND TAXES & ANR.
High Court, Delhi
Rajiv Sahai Endlaw, Justice & Sanjeev Narula, Justice
CJ DARCL LOGISTICS LIMITED & ANR.
v.
COMMISSIONER OF STATE TAX, DELHI GOODS AND SERVICES TAX, DEPARTMENT OF TRADE AND TAXES & ANR.
W.P. (C) 2309/2021 dated 19.02.2021
Law : GST
Act Name : Indian Constitution Act
Relevant Section : Article 226
Decision : Disposed off
GST Refund and Penalty – The Petitioner challenged an order imposing tax and penalties – on goods detained due to an expired E-Way Bill, – and seeks a refund and compensation. – Petitioners argued that their right to appeal was hindered – because the GST Officer failed to properly record the presented documents. – The respondents counter that option of an appeal is available and should be pursued. – The court decided that the petitioners can pursue their appeal with the Additional Commissioner, – who should consider all presented arguments. – The appeal should be resolved within six weeks. – the petition was disposed of accordingly. Ref. 1. The GST Act, 2017
Represented by:
Counsel for the Petitioner: Sandeep Chilana, Adv.
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