M/S Team Computer Private Limited., v. Union Of India & ORS.

$~81 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 11591/2024 CM APPL. 48179/2024 CM APPL. 48180/2024 M/S TEAM COMPUTER PRIVATE LIMITED. .....Petitioner Through:

Mr. Kashish Kumar Gupta, Mr. Aman Bhasin and Mr. Chetan Kumar Shukla, Advs.

versus UNION OF INDIA & ORS.

.....Respondents Through:

Mr. Vijay Joshi, Sr. Panel Counsel for R-1/UOI.

Ms. Sonu Bhatnagar, Sr. SC along with Ms. Nishtha Mittal, Ms. Apurva Singh and Ms. K.S. Mary Jonet, Advs. for R-2, 3 and 4.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA % 22.08.2024

O R D E R

1.

The petitioner has filed the present petition impugning an Order in Appeal dated 21.05.2024, which was passed pursuant to a Review Order dated 24.11.2023 challenging the decision of the adjudicating authority to allow the petitioner's application for refund of input tax credit. 2.

Concededly, the petitioner has an efficacious remedy of an appeal under Section 112 of Central Goods and Services Tax Act, 2017, before the Goods and Services Tax Appellate Tribunal.

3.

In view of the above, we do not consider it apposite to entertain the present petition, leaving it open to the petitioner to avail its statutory remedies.

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 29/08/2024 at 12:34:36

4.

The petition stands disposed of in the aforesaid terms. 5.

All pending applications also stand disposed of. VIBHU BAKHRU, J SACHIN DATTA, J AUGUST 22, 2024/cl 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 29/08/2024 at 12:34:36