In a significant case, the Delhi High Court directed the proper Officer to consider the application of refund of Rs 44,94,004/-within a period of four weeks besides interest on delayed refunds.
The writ petition was filed by the petitioner Deep Jyoti Exports Pvt. Ltd by directing the respondents to grant a 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 August 2020 to January 2021, amounting to Rs. 44,94,004/.
The bench disposed of this petition while observing the application seeking refund is still pending, Also directing 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.
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 besides interest on delayed refunds.
Mr. Vineet Bhatia & Mr. Aananya Jagannath Mishra, Advocates appeared for the petitioner and Mr. Himanshu Pathak, SPC with Samman Kumar, Ms. Anushree Narain, Standing Counsel with Mr. Rohit Mehta & Ms. Renuka Anand, Mr. Aditya Singla, SSC, CBIC with Mr. Raghav Baksh, Mr. Rajeev Aggarwal, CGSC with Ms. Shaguftha Hameed & Ms. Samridhi Vats, advocates appeared for the respondents.
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