M/s GOODLUCK ENTERPRISES v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s GOODLUCK ENTERPRISES
v.
UNION OF INDIA & ORS.
W.P.(C) 12733/2025, & CM APPL. 52068/2025 dated 22.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Refund of amount deposited during investigation – Delay in deciding – Petitioner contended deposit under coercion and contrary to CBIC Instruction dated 25.05.2022 as no adjudication or DRC-04 order existed – Earlier Court quashed negative blocking of ITC ledger and directed petitioner to file representation for refund to be decided within three weeks – Petitioner submitted representation on 03.02.2025 but no decision taken till date – Court held considerable delay, despite clear direction – Held: Petition disposed – Petitioner to appear before authority on 09.09.2025 – Authority to hear Petitioner and pass reasoned order by 15.10.2025.All rights and remedies kept open.
Represented By:
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