1. Allowed, subject to just exceptions.
2. The record shows that the principal grievance articulated by the petitioner is that the amount due to it has not been refunded.
2.1. According to the petitioner, it is entitled to a refund of Unutilized Input Tax Credit (UITC) amounting to ₹ 8,63,156/-, which includes ₹ 1,85,528/- under Central Goods and Services Tax (CGST) and ₹ 6,77,628/- under State Goods and Services Tax (SGST), concerning the period spanning between April 2020 and September 2020.
2.2. The petitioner also avers that a refund application was preferred in the prescribed form i.e., RFD-01 on 23.11.2020. Qua this application, according to the petitioner, a notice of rejection concerning the refund application was issued, wherein it was indicated that there is a mismatch, to the extent of ₹ 23,344.20/-.
2.3. It is also the case of the petitioner that a reply to the notice of rejection was filed on 22.01.2021, wherein the stand taken was, that to the extent of the mismatch i.e. ₹ 23,344.20/-, an adjustment should be made, and accordingly, the balance amount ought to be released to it. It appears that despite this stand taken by the petitioner, the application for refund was rejected by the concerned Assistant Commissioner on 28.01.2021. Being aggrieved, an appeal was preferred, which was also dismissed by the appellate authority, via order dated 22.09.2021.
2.4. It is in these circumstances that the petitioner has approached this court.
3. Given this position, the application is disposed of with the direction that, the Principle Commissioner, CGST Delhi (North) need not join the proceedings on the next date fixed in the matter i.e., 05.04.2022, in case the stand taken by the petitioner is found viable, and a refund order, as sought, is issued in favour of the petitioner.
3.1. It is, however, made clear that if, according to the respondents, for whatever reason(s) in law, the entire amount or an amount more than the mismatch amount, as indicated above, is taken as being under a cloud, an affidavit will be filed by the respondents, which, inter alia, will advert to the reasons as to why such a stand is taken by the respondents.
3.1(a) In that eventuality, the Principal Commissioner, CGST Delhi (North) will remain present in court on the next date fixed in the matter, in case we may need to seek answers to our queries that we may have in the matter.
4. The above-captioned application is disposed of in the aforesaid terms.