2022 (5) TMI 532 - DELHI HIGH COURT - GST

Head Note / Extract:
Refund of tax - It is the contention of the petitioner that while the excess premium was returned by the DMRC, it refused to refund the amount deposited by it towards tax as the amount lay with the respondents - HELD THAT:- DMRC ought to have been arrayed as a party in the matter, since, even if it is not a necessary party, in view of the observations made in the impugned order, it surely is a proper party. List the matter on 03.08.2022.