M/S Btpl Distribution Pvt. Ltd. v. Assistant Commissioner (Central Excise), Gst Division, Delhi (North) & ANR.
$~52 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6030/2024 M/S BTPL DISTRIBUTION PVT. LTD.
..... Petitioner Through:
Mr. Dayaar Singla & Mr. Rohit Gupta, Advocates.
versus ASSISTANT COMMISSIONER (CENTRAL EXCISE), GST DIVISION, DELHI (NORTH) & ANR.
..... Respondents Through:
Mr. Harpreet Singh, SSC with Ms.
Suhani Mathur, Mr. Jatin Kumar Gaur & Ms. Pritika Nagpal, Advocates.
CORAM:
HON'BLE MR. JUSTICE SANJEEV SACHDEVA HON'BLE MR. JUSTICE RAVINDER DUDEJA
O R D E R
% 30.04.2024 CM APPL. 25026/2024 (Exemption) Allowed, subject to all just exceptions.
Application stands disposed of.
W.P.(C) 6030/2024 1.
Petitioner impugns order dated 04.04.2024 whereby his application seeking refund has been rejected.
2.
Learned counsel for the petitioner submits that the rejection has been on extraneous circumstances and even beyond the show cause notice that was issued. He submits that Adjudicating Authority has taken over a year to decide the refund application and even dismissed the same on extraneous ground.
3.
Learned counsel for respondents who appears on advance notice submits that petitioner has an alternative remedy of an appeal and petitioner W.P.(C) 6030/2024 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 02/05/2024 at 12:40:40
has not exhausted the same.
4.
Faced with the said objection, learned counsel for the petitioner seeks leave to withdraw the petition with liberty to approach the Appellate Authority in accordance with law.
4.
In view of above, the petition is dismissed as withdrawn with liberty as prayed for.
5.
All the rights and contentions of the parties are reserved. SANJEEV SACHDEVA, J RAVINDER DUDEJA, J APRIL 30, 2024/sk W.P.(C) 6030/2024 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 02/05/2024 at 12:40:40