In a significant case, the Delhi High Court directed the proper Officer to consider the application of refund within a period of four weeks . Further directed to pass an appropriate order in terms of Section 56 of the Central Goods & Service Tax Act, 2017 with regard to payment of interest on the delayed refund.
The writ petition was filed by the petitioner Jyoti Deep Export Pvt. Ltd by directing the respondents to grant refund besides interest for the delayed refund. As per the Petitioner, the application seeking refund is still pending and has not been disposed of the refund pertains to the period September 2021 to February 2022, amounting to Rs. 1,55,01,587/-.
While deciding the case the bench said that Since the application seeking refund is still pending, the petition is disposed of, then directed the proper Officer to consider the application in accordance with law and dispose of the same within a period of four weeks from today.
Further the bench directed that In case the refund is found admissible and payable, the same be also disbursed to the Petitioner. In case the same is not found to be payable, a speaking order shall be passed and communicated to the Petitioner within a period of four weeks from today.
Subsequently the bench further held that “The proper Officer shall also pass an appropriate order in terms of Section 56 of the Central Goods & Service Tax Act, 2017 with regard to payment of interest on the delayed refund, if any”.
After analyzing the facts and arguments of both parties, a division bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja allowed the writ petition by directing it to consider the application of refund within a period of four weeks .
Mr. Vineet Bhatia & Mr. Aananya Jagannath Mishra, Advocates appeared for the petitioner and Mr. Mohammad Mubeen, Advocate on behalf of Mr. T.P. Singh, Ms. Anushree Narain, Standing Counsel with Ms. Nishtha Mittal , Mr. Rajeev Aggarwal, CGSC with Ms. Shaguftha Hameed & Ms. Samridhi Vats, advocates appeared for the respondents.
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