M/s MITTAL FOOTWEAR v. UNION OF INDIA & ORS.

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

High Court, Delhi

Vibhu Bakhru, Justice & Amit Mahajan, Justice

M/s MITTAL FOOTWEAR

UNION OF INDIA & ORS.

W.P.(C) 14307/2021 dated 16.03.2023

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Decision : In favour of assessee

Refund application rejected – Mismatch of refund period with refund period – The application filed by the petitioner for claiming refund was rejected on the ground that refund applications did not match with the tax period for which GSTR-1 was filed – The petitioner had filed GSTR-1 on a quarterly basis but the refunds were applied on a monthly basis – Thereafter petitioner made an appeal, whereby a common Order-in-Appeal dated 05.01.2021 was passed against Order-in-Original rejecting its applications for refund were rejected – Held that: Observed that, the respondents are ready and willing to process the petitioner’s claim(s) for refund, subject to certain information from the petitioner – Also, petitioner is ready to submit the information required within a period of 1 week from today – Ordered to set aside the Order-in-Original and the impugned Order-in-Appeal and respondents are directed to consider the petitioner’s claim for refund afresh.

Represented By:

Counsel for the Petitioner: Asha Jain Madan, Mr Mukesh Jain & Ms Bhavika Kohli, Advocates.

M/s MITTAL FOOTWEAR v. UNION OF INDIA & ORS.

M/s MITTAL FOOTWEAR v. UNION OF INDIA & ORS.

🔒 Premium Content

Quick Link

Get In Touch