BharatTaxGST

Commissioner CGST Delhi South Commissionerate vs. INDIA Trade Promotion Organisation

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SERTA/15/2025HC DelhiGSTCNR DLHC01064724202517 July 2026Bench: HON'BLE MR. JUSTICE SHAIL JAIN,HON'BLE MR. JUSTICE ANIL KSHETARPAL2 pages
For Petitioner: Mr. Aditya Singla, SSC along with Ms. Arya Suresh Nair, Ms. Shreya and Mr. Dhananjay Gautam, AdvsFor Respondent: Mr. Prabhat Kumar Sahu, Adv

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Cause title — parties, addresses and appearances
$~45 * IN THE HIGH COURT OF DELHI AT NEW DELHI + SERTA 15/2025 and CM APPL. 55971/2025 COMMISSIONER CGST DELHI SOUTH COMMISSIONERATE .....Appellant Through: Mr. Aditya Singla, SSC along with Ms. Arya Suresh Nair, Ms. Shreya and Mr. Dhananjay Gautam, Advs. versus INDIA TRADE PROMOTION ORGANISATION .....Respondent Through: Mr. Prabhat Kumar Sahu, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE AMIT MAHAJAN

O R D E R % 17.07.2026

1.

On 13.07.2026, the following order was passed:

“1. The only issue that arises for consideration is with regard to the liability of the Department (Revenue) to pay interest on the refund of Rs.8,81,20,922/-.

2.

The Custom Excise & Service Tax Appellate Tribunal (CESTAT) has directed the refund of Rs.8,81,20,922/- and has further held that the Respondent shall be entitled to interest thereon at the rate of 6% per annum from the date of its deposit.

3.

Learned counsel representing the Appellant prays for some time to take instructions.

4.

List on 17.07.2026 in the Supplementary List.”

2.

Today, learned Counsel appearing for the Appellant submits that the Appellant has no objection if the present Writ Petition is disposed of while keeping the question of law open.

3.

In view of the aforesaid statement, the Appellant is directed to 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 20/07/2026 at 11:40:23

comply with the Impugned Order. It is, however, clarified that the question of law is left open to be decided in an appropriate case.

4.

The Writ Petition is disposed of in the above terms. ANIL KSHETARPAL, J. AMIT MAHAJAN, J. JULY 17, 2026 s.godara/pal 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 20/07/2026 at 11:40:23

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.