TMI Blog2023 (8) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... hatsoever for denial of refund in respect of ITC pertaining to supplies made by suppliers other than M/s Siddhi Impex. The present petition is allowed. The impugned orders are set aside. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE AMIT MAHAJAN For the Petitioner Through: Mr. Aseem Mehrotra, Adv. For the Respondents Through: Mr. R. Ramachandran, Senior Standing Counsel. VIBHU BAKHRU, J. 1. The petitioner has filed the present petition impugning an Order dated 05.08.2021, passed by the Adjudicating Authority, rejecting the petitioner s application for refund of the Input Tax Credit (hereafter ITC ) amounting to ₹76,76,106/- (CGST - ₹38,38,053/- and SGST - ₹38,38,053/-). The petitioner also impugns an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification was conducted by the office of the Assistant Commissioner, Division Old Delhi, CGST Delhi North and it was informed that on physical verification, the said entity was found to be non-existent at their registered place of business. 8. Based on the aforesaid information, the Adjudicating Authority rejected the petitioner s claim for refund. 9. It is material to note that there was no allegation in respect of any of the other suppliers, the details of which were provided by the petitioner. 10. The petitioner preferred an appeal under Section 107 of the Central Goods and Services Tax Act, 2017. However, as noted above, the petitioner s appeal was rejected by the impugned Order-in-Appeal dated 31.05.2022. 11. The said impugned order in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,846/-. 15. As noted above, there is no allegation regarding any irregularity in respect of the supplies made by the suppliers other than M/s Siddhi Impex. There is also no dispute as to the quantum of the ITC in respect of those supplies. Neither the Adjudicating Authority nor the Appellate Authority has raised any doubt in respect of those supplies. 16. Thus, we find no reason whatsoever for denial of refund in respect of ITC pertaining to supplies made by suppliers other than M/s Siddhi Impex. 17. In view of the above, the present petition is allowed. The impugned orders are set aside to the extent as aforesaid. 18. The Adjudicating Authority is directed to process the petitionaer s claim for a sum of ₹54,99,846/- pursuant to its a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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