PACIFIC EXPORTS AND IMPORTS v. ADDITIONAL COMMISSIONER OF CENTRAL TAX & ANR.

📅 June 6, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Yashwant Verma, Justice & Harish Vaidyanathan Shankar, Justice

PACIFIC EXPORTS AND IMPORTS

ADDITIONAL COMMISSIONER OF CENTRAL TAX & ANR.

W. P. (C) 809/2021 dated 21.02.2025

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Decision : Disposed off

Refund – Discrepancies in GSTR-2A – Opportunity of hearing provided – Refund pertains to ITC claimed invoices against which tax already been paid and GSTR-2A is only document to verify validity of input invoices – Mismatch of invoices still reflected in petitioner GSTR-2A after lapse of 2 years – Respondent submits petitioner has not challenged ITC in respect of invoices reflecting in his GSTR-2A therefore petitioner has no right to claim refund in respect of those invoices – Petitioner failed to file rejoinder affidavit – Held: Writ petition disposed – Court allows petitioner to file its response within three weeks – Authority to pass detailed order within four weeks.

Represented by:

Counsel for the Petitioner: Vineet Bhatia, Aamnaya Jagannath Mishra, Keshav Garg, & Abhinav Sharde, Adv

PACIFIC EXPORTS AND IMPORTS v. ADDITIONAL COMMISSIONER OF CENTRAL TAX & ANR.

PACIFIC EXPORTS AND IMPORTS v. ADDITIONAL COMMISSIONER OF CENTRAL TAX & ANR.

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