2025 (5) TMI 540 - HC - GST

Rejection of refund claim - Assistant Commissioner is competent officer to issue SCN - HELD THAT - Attention of this Court invited to a Circular dated 11.06.2019 issued by the Office of the Commissioner Department of Trade and Taxes GNCTD regarding powers of refund under Delhi GST Act 2017 which indicates that in cases of refund of more than Rs.10 lakhs the proper Officer to consider the case of refund would be the Special Commissioner whereas in the present case the Impugned Order dated 29.08.2019 has been passed by the Assistant Commissioner who is not the competent Officer to deal with the issue. The Order dated 29.08.2019 is accordingly set aside. The matter is remanded back to the Respondent/Competent Authority to decide the issue afresh - petition disposed off by way of remand.

Summary

The Delhi High Court, through Hon'ble Justices Subramonium Prasad and Harish Vaidyanathan Shankar, set aside the Order dated 29.08.2019 rejecting the Petitioner's refund claim. The Court held that the Officer who passed the impugned order-the Assistant Commissioner-was not the "competent Officer" as per the Circular dated 11.06.2019 issued under the Delhi GST Act, 2017, which stipulates that refund claims exceeding Rs.10 lakhs must be adjudicated by the Special Commissioner. Consequently, the matter was remanded to the Respondent/Competent Authority for fresh adjudication. The Court directed that, given the claim pertains to periods from September to December 2017-18 and seven years have elapsed, the decision must be rendered within two months "in accordance with law." The petition was disposed of accordingly.