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High Court of DelhiW.P.(C)/5434/2025

M H Industries v. Commissioner Of Delhi Goods And Service Tax Dgst & ANR.

2025-07-24Hon'Ble Ms. Justice Prathiba M. Singh2 pages

$~57 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 5434/2025 M H INDUSTRIES .....Petitioner Through:

Mr, M.A. Ansari and Ms. Tabbassum Firdaus, Advs.

versus COMMISSIONER OF DELHI GOODS AND SERVICE TAX DGST & ANR.

.....Respondents Through:

Ms. Urvi Mohan, Adv.

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R

% 24.07.2025 1.

This hearing has been done through hybrid mode. 2.

The present petition has been filed by the Petitioner- M H Industries under Article 226 of the Constitution of India, inter alia, seeking issuance of an appropriate writ directing the Respondents to grant refund to the Petitioner to the tune of Rs. 1,41,763/- for the period, April 2024 to November 2024. The Petitioner in this case seeks refund of Input Tax Credit which has accrued in favour of the Petitioner.

3.

On the last date of hearing i.e., 28th April, 2025 notice was issued in this case. Further, on the said date, notice was accepted by Ms. Urvi Mohan, ld. Counsel and it was submitted that the department will look into the matter for refund. The relevant portion of the order is as under: "Issue notice. Ms. Urvi Mohan, Id. Counsel accepts notice on behalf of the Department and submits that the Department is looking into the matter for refund." 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 29/07/2025 at 13:00:43

4.

A sanction order is stated to have since been passed in this matter for refund. In view thereof, let the refund amount be paid within two weeks, if not already paid.

5.

The writ petition is disposed of, along with pending application(s), if any, subject to the refund amount being paid. In case, the same is not received by the Petitioner, the Petitioner is free to seek revival of the petition. PRATHIBA M. SINGH, J.

SHAIL JAIN, J.

JULY 24, 2025 kk/ rks 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 29/07/2025 at 13:00:43