Refund Application of Rs. 2,74,37,701/-. : Delhi HC directs to dispose Application within Four weeks. [Read Order]

In a recent case, the Delhi High Court while directing 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 directed the proper Officer to consider the application of refund within a period of four weeks.

The writ petition was filed by the petitioner R.D. Auto Lights 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 June 2020 to November 2021, amounting to Rs. 2,74,37,701/-.

The bench disposed of this petition while observing the application seeking refund is still pending, Further  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 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. Vineet Dhanda, Ms. Anushree Narain, Mr. Rohit Mehta & Ms. Renuka Anand, Mr. Rajeev Aggarwal, Ms. Shaguftha Hameed & Ms. Samridhi Vats,advocates appeared for the respondents. 

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