J M Plastic Industries vs. Deputy Commissioner Of Central Tax GST Narela Division Delhi North Commisionerate.

W.P.(C)/16896/2024HC DelhiGSTCNR DLHC01089515202416 December 2024Bench: HON'BLE MR. JUSTICE DHARMESH SHARMA,HON'BLE MR. JUSTICE YASHWANT VARMA5 pages

For Petitioner: Mr. Nitin Gulati, Mr. Narinder Gulati and Ms. Reena Gandhi, AdvsFor Respondent: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Advs

AI SummaryAllowed

Held

The Court held that the petitioner is entitled to statutory interest on the delayed refund as per Section 56 of the CGST Act. The impugned order rejecting the interest claim was quashed, and directions were issued for payment of interest within two weeks.

Facts

The petitioner sought statutory interest on a refund that was delayed. Previous refund applications were rejected, leading to litigation. The High Court had previously allowed a writ petition, setting aside earlier rejections and remanding the matter for fresh consideration.

Key Issues

Whether the petitioner is entitled to statutory interest on a delayed refund, even if the initial refund application was rejected, when a subsequent High Court order directed consideration in accordance with law.

Sections Cited

Section 56, Section 54, Section 112

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(C) 16896/2024 Page 1 of 5 $~6 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 16896/2024 J M PLASTIC INDUSTRIES .....Petitioner Through: Mr. Nitin Gulati, Mr. Narinder Gulati and Ms. Reena Gandhi, Advs. versus DEPUTY COMMISSIONER OF CENTRAL TAX GST NARELA DIVISION DELHI NORTH COMMISIONERATE. .....Respondent Through: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Advs. CORAM: HON’BLE MR. JUSTICE YASHWANT VARMA HON’BLE MR. JUSTICE DHARMESH SHARMA

O R D E R %

16.12.

2024 CM APPL. 73564/2024 (Amendment)

Bearing in mind the disclosures made, the application is allowed. The amended writ petition filed with the application is taken on record.

The application stands disposed of. W.P.(C) 16896/2024

The writ petitioner impugns the order dated 16 June 2023 and which proceeds to negate its claim for grant of statutory interest in terms of Section 56 of the Central Goods and Services Tax Act, 20171. The petitioner in consequence also prays

The judgment continues below.

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