GST Refund Claim Paid by Revenue Along with Interest: Supreme Court Dismisses SLP [Read Judgement]

The Supreme Court in a recent case dismissed the Special Leave Petition (SLP)in absence of merit. As it was evident from the High Court ruling out of which the case arose that the Goods and Service Tax ( GST ) refund claim got paid by revenue along with interest.

The SLP arose out of impugned final judgment and order dated 19-04-2024 in SCA No. 23522/2022 passed by the High Court of Gujarat at Ahmedabad. In the said ruling, it was submitted that respondent authority has already sanctioned the amount of interest to be paid on the refund claim and therefore, the petition has become infructuous. As the Firmenich Aromatics Production (India) Private Ltd. & Anr, the petitioner is not in a position to contradict the above position, the petition is disposed of as having become infructuous.

Get a Handbook on TDS Including TCS as Amended up to Finance Act 2024, Click Here

Before this judgement, the assessee filed writ petition in High Court requesting time to file reply to the additional affidavit submitted on behalf of the petitioner placing on record the calculation of the amount payable by the respondents to the petitioner towards interest on the refund sanctioned by the respondentAuthority.

A two judge bench of Justice J.B. Pardiwala and Justice R. Mahadevan found that there is an inordinate delay of 169 days in filing of the special leave petition, which has not satisfactorily been explained. After going through the Special Leave Petition , the court did not find any merit in the same and the Special Leave Petition was dismissed on the ground of delay as well as on merits.

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates