Deepshikha Overseas Pvt Ltd v. Goods And Service Tax Officer Ward - 92 & ANR.

$~6 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1906/2025 DEEPSHIKHA OVERSEAS PVT LTD .....Petitioner Through:

Mr. Kaushik, Mr.Ram Naresh, Mr. P.K. Bansal, Mr. A.K. Jain and Mr. Shobit Jaiswal, Advs.

versus GOODS AND SERVICE TAX OFFICER WARD - 92 & ANR.

.....Respondents Through:

Mr. Sumit K. Batra, Adv. for GNCTD.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R

% 07.03.2025 1.

The petitioner has approached this Court aggrieved by a failure on the part of the respondents to reverse the entry in terms of which its Electronic Credit Ledger [„ECL‟] had come to be debited in the hope of the refund application which had been made being accepted by the respondents.

2.

Today, however and undisputedly, that refund application has come to be rejected. It is in the aforesaid backdrop that learned counsel for the petitioner submits that the petitioner must be accorded the facility of reversal of the debit which was made to the ECL. 3.

Learned counsel representing the respondents on instructions states that the matter has been delayed on account of certain technical glitches and that it shall be resolved and all remedial steps taken within a period of one week from today. The statement so made is The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 20:57:14

recorded and accepted.

4.

The writ petition shall stand disposed of accordingly. YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J MARCH 7, 2025/akc The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 20:57:14