Chegg India Pvt Ltd vs Union Of India & Ors.

ik-150243834 Delhi High Court 20 December 2024 • 16 min read

Judges (2)

Amit Sharma Coram Prathiba M. Singh Delivered

Counsel (8)

Aditya Singla Counsel Respondent Agim Arora Counsel Petitioner Medha Navami Counsel Respondent Purvi Sinha Counsel Petitioner Ritwik Saha Counsel Respondent Sahil Parashar Counsel Respondent Umang Mishra Counsel Respondent Yogendra Aldak Counsel Petitioner

Parties (2)

Chegg India Pvt Ltd Petitioner Union of India Respondent

Case Significance

Chegg India Pvt Ltd vs Union Of India & Ors. is a Delhi High Court decision dated December 20, 2024 (citation: ik-150243834). Chegg India challenged orders by the Additional Commissioner CGST Appeals rejecting its accumulated input tax credit refund applications for May 2019 to May 2020 on the ground that the physical filing was beyond the statutory period. The court held that while the online filing was within time for OIA No. 105-115 and OIA No. 131, the statutory period had expired for OIA No. 132. The writ petition was partly allowed, remanding the first two sets of appeals for consideration on merits subject to The bench comprised Justices Amit Sharma and Prathiba M. Singh. The judgment was delivered by Justice Prathiba M. Singh.

Summary

Chegg India challenged orders by the Additional Commissioner CGST Appeals rejecting its accumulated input tax credit refund applications for May 2019 to May 2020 on the ground that the physical filing was beyond the statutory period. The court held that while the online filing was within time for OIA No. 105-115 and OIA No. 131, the statutory period had expired for OIA No. 132. The writ petition was partly allowed, remanding the first two sets of appeals for consideration on merits subject to Rs 25,000 costs.

What was the outcome of Chegg India Pvt Ltd vs Union Of India & Ors.?

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-150243834)