M/S Rohit Footwear vs. The Superintendent Of CGST & Anr.
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Cause title — parties, addresses and appearances
O R D E R %
2026
On 05.08.2026, the following order was passed:
“1. Through the present Petition, the Petitioner seeks issuance of writ of mandamus, directing the Respondents to release the pending Central Goods and Services Tax (‘CGST’) refund amounting to Rs.2,10,307/-, along with applicable interest, including interest on the delayed refund in terms of Section 56 of the CGST Act, 2017. 2. It has been brought to the notice of this Court that the refund pertaining to the State Goods and Services Tax (‘SGST’) has already been released. It is further submitted that the refund under the CGST was sanctioned on 07.10.2019 and a payment advice was also issued on the very same date.
Prima facie, despite the sanction of the refund and issuance of the payment advice, the amount has not been disbursed to the Petitioner for nearly seven (07) years. Therefore, the grievance projected by the Petitioner, is that the sanctioned This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 11/08/2026 at 11:51:49
refund continues to remain unpaid.
Learned counsel representing the Respondent prays for a short accommodation to obtain appropriate instructions, in order to assist the Court on the aforesaid aspects.
List on 07.08.2026 in the Supplementary List.”
Today, for the first time, learned counsel representing the Respondent submits that the Petitioner was required to submit the application before the State Authorities. However, learned Counsel representing the State Authorities submits that the SGST component has already been credited to the Petitioner.
Keeping in view the aforesaid facts and circumstances, a writ of mandamus is issued directing the Respondent/CGST to forthwith release the refund amount to the Petitioner, along with interest @ 12% per annum.
The Respondent/CGST is further directed to pay a cost of ₹50,000/- to the Petitioner within a period of one week. The said costs shall be recovered from the officer found responsible for withholding the payment, in accordance with law.
With the aforesaid directions, the present Writ Petition, along with all pending applications, if any, stands disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. AUGUST 7, 2026 pt/dg This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 11/08/2026 at 11:51:49
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.