M/S Artzeek Innovations Private Limited & ANR. v. Principal Commissioner Delhi North, Cgst & ORS.

$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2267/2024 & CM APPL. 9489/2024 M/S ARTZEEK INNOVATIONS PRIVATE LIMITED & ANR. ..... Petitioners Through:

Mr. Puneet Agrawal and Mr.

Yuvraj Singh, Advocates.

versus PRINCIPAL COMMISSIONER DELHI NORTH, CGST & ORS. ..... Respondents Through:

Mr. Akshay Amritanshu, Senior Standing Counsel with Ms.

Anjali Kumari, Mr. Samyak Jain and Mr.

Ayush Raj, Advocates for R-1 to 3.

Mr. Gibran Naushad, Senior Standing Counsel for CBIC.

CORAM:

HON'BLE MR. JUSTICE SANJEEV SACHDEVA HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R

% 22.02.2024 1.

Learned counsel for the respondents submits the GST registration of the petitioner has been restored by the competent authority. He submits that insofar as refund is concerned, order of the competent authority dated 06.11.2023 holding the petitioner entitled to refund shall be processed expeditiously within a maximum period of three weeks from today.

2.

The statement is taken on record.

3.

In view of the above, petition is disposed of directing the respondents to give effect to the order of the competent authority dated 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 26/02/2024 at 15:25:53

06.11.2023 within a period of three weeks from today. Due refund alongwith interest be credited to the account of the petitioner. SANJEEV SACHDEVA, J RAVINDER DUDEJA, J FEBRUARY 22, 2024/vp 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 26/02/2024 at 15:25:53