Taboola India Private Limited v. Proper Officer Ward 300 E Commerce & ORS.
$~49, 50 & 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 17224/2024 TABOOLA INDIA PRIVATE LIMITED .....Petitioner Through:
Mr. Ved Kumar Jain, Mr.
Nischay Kantoor and Mr.
Govind Gupta, Advs.
versus PROPER OFFICER WARD 300 E COMMERCE & ORS.
.....Respondents Through:
Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel and Mr. Mayank Kamra, Advs. for R-1 to R-4 + W.P.(C) 17243/2024 TABOOLA INDIA PRIVATE LIMITED .....Petitioner Through:
Mr. Ved Kumar Jain, Mr.
Nischay Kantoor and Mr.
Govind Gupta, Advs.
versus PROPER OFFICER WARD 300 E COMMERCE & ORS.
.....Respondents Through:
Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel and Mr. Mayank Kamra, Advs. for R-1 to R-4 + W.P.(C) 17256/2024 TABOOLA INDIA PRIVATE LIMITED .....Petitioner Through:
Mr. Ved Kumar Jain, Mr.
Nischay Kantoor and Mr.
Govind Gupta, Advs.
versus The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
PROPER OFFICER WARD 300 E COMMERCE & ORS.
.....Respondents Through:
Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel and Mr. Mayank Kamra, Advs. for R-1 to R-4
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE DHARMESH SHARMA % 13.12.2024
O R D E R
CM APPL. 73211/2024 (Ex.) in W.P.(C) 17224/2024 CM APPL. 73363/2024 (Ex.) in W.P.(C) 17243/2024 CM APPL. 73434/2024 (Ex.) in W.P.(C) 17256/2024 Allowed, subject to all just exceptions.
Applications are disposed of.
W.P.(C) 17224/2024 W.P.(C) 17243/2024 W.P.(C) 17256/2024 1.
The solitary grievance raised on the instant writ petitions is a failure on the part of the respondents to attend to the applications for refund which have been made by the writ petitioners. The petitioners also claimed statutory interest thereon in terms of Section 56 of the Central Goods and Services Tax, 2017 ['CGST Act']. 2.
The details of the applications made by the petitioners are reproduced hereinbelow:
S.
No.
Period Amount Date of Refund Application 17224/2024 January, to December, Item No.
as per Cause List Writ Petition No.
32,377,836 04.09.2023 17243/2024 December, 953,596 04.09.2023 The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
17256/2024 December, to March, 25,143,263 04.09.2023 3.
Mr. Aggarwal, learned counsel representing the respondents, states that subject to due verification of all facts and contentions on merits being kept open, the pending claims for refund shall be duly examined and disposed of in accordance with law within a period of two weeks from today. The statement so made is recorded and accepted.
4.
The writ petitions shall stand disposed of on the above terms. YASHWANT VARMA, J.
DHARMESH SHARMA, J.
DECEMBER 13, 2024/RW The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.