Back
IN THE HIGH COURT OF DELHI AT NEW DELHI
Nitin Wasudeo Sambre, Ajay Digpaul, JJ
Mahanadi Exporttek Private Limited – Appellant
Versus
Union Of India – Respondent
| Table of Content |
|---|
| 1. factual history of the refund application and appeals process. (Para 1 , 2 , 3 , 4 , 5 , 6 , 7 , 8) |
| 2. summary of rival contentions regarding natural justice and statutory remedies. (Para 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16 , 17 , 18) |
| 3. distinction between jurisdictional error and exercise of jurisdiction; refusal to entertain writ given existence of efficacious statutory remedies. (Para 19 , 20 , 21 , 22 , 23 , 24 , 25 , 26 , 27 , 28 , 29) |
| 4. final disposal of the writ petition. (Para 30) |
JUDGMENT
AJAY DIGPAUL, J.
1. The present writ petition assails the impugned order in appeal dated 22.08.2025 passed by Respondent No. 4, dismissing the petitioner’s appeals against the two orders in original passed by Respondent No. 3 dated 22.11.2024 and order in original dated 05.12.2024 seeking refund of ₹4,10,37,815, ₹23,68,800 and ₹12,90,899 respectively.
2. The petitioner is a company incorporated under the Companies Act, 2013, and is engaged in the business of export of mobile phones, desktops, laptops and other electronic items, and is duly registered with the GST framework as GSTIN 07AARCM3030A1ZV.
3. In response to the petitioner’s applications for refund under Secti
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
