SRG PLASTIC COMPANY v. THE COMMISSIONER DELHI GOODS AND SERVICES TAX TRADE AND TAX DEPARTMENT & ORS.

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

High Court, Delhi

Vibhu Bakhru, Justice & Amit Mahajan, Justice

SRG PLASTIC COMPANY

THE COMMISSIONER DELHI GOODS AND SERVICES TAX TRADE AND TAX DEPARTMENT & ORS.

W.P. (C) 5698/2023 & CM APPL. 22331/2023 dated 02.05.2023

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Rule Number : Rule 89

Rule Name : Central Goods & Services Rules, 2017

Decision : In favour of assessee

Rejection of refund claim – The petitioner has filed this writ petition as his refund application was rejected for an amount of Rs. 4,99,880/-, inter alia, on the ground that the petitioner had not provided the relevant documents and had not appeared before the concerned officer – The petitioner filed an appeal against order 07.03.2022 but his appeal was also rejected – Held that: The petitioner had filed all documents as required under Rule 89 of the CGST Rules – Further, if the Appellate Tribunal was constituted, the petitioner would be entitled to seek an opportunity to furnish the relevant documents before the Tribunal – The petitioner shall furnish all documents available with the petitioner, as sought for by the Proper Officer, within a period of three weeks from today and set aside the impugned orders.

Represented By:

Counsel for the Petitioner: Rakesh Kumar, Adv.

SRG PLASTIC COMPANY v. THE COMMISSIONER DELHI GOODS AND SERVICES TAX TRADE AND TAX DEPARTMENT & ORS.

SRG PLASTIC COMPANY v. THE COMMISSIONER DELHI GOODS AND SERVICES TAX TRADE AND TAX DEPARTMENT & ORS.

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