Taboola INDIA Private Limited vs. Proper Officer Ward 300 E Commerce & Ors.
Held
The Court noted the petitioner's grievance regarding the non-disposal of their GST refund applications and their claim for statutory interest under Section 56 of the CGST Act, 2017. The respondents, through their counsel, made a statement that the pending refund claims would be duly examined and disposed of in accordance with law within a period of two weeks from the date of the order. The Court recorded and accepted this statement. Consequently, the writ petitions were disposed of on these terms. The Court did not delve into the merits of the refund claims or the entitlement to interest beyond accepting the respondents' undertaking to process them.
Facts
The petitioner, Taboola India Private Limited, filed three writ petitions before the Delhi High Court challenging the respondents' failure to process their applications for GST refunds. The applications were filed on September 4, 2023, for various periods: January to December 2022 (amounting to ₹32,377,836), December 2021 (amounting to ₹953,596), and December 2022 to March 2023 (amounting to ₹25,143,263). The petitioner also claimed statutory interest on these refunds under Section 56 of the CGST Act, 2017. The respondents, represented by the Proper Officer, Ward 300, E-Commerce, and others, stated that the pending refund claims would be examined and disposed of within two weeks.
Key Issues
1. Whether the respondents have failed to process the refund applications filed by the petitioner within a reasonable time, thereby violating statutory obligations under the Central Goods and Services Tax Act, 2017? 2. Whether the petitioner is entitled to statutory interest on the delayed refund amounts as per Section 56 of the CGST Act, 2017? The petitioner argued that the respondents' inaction on their refund applications constituted a failure to perform their statutory duty. They sought timely disposal of their refund claims and payment of statutory interest. The respondents, through their counsel, stated that they would examine and dispose of the pending refund claims in accordance with the law within two weeks, subject to due verification of facts and without prejudice to their contentions on merits.
Sections Cited
Section 56
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$~49, 50 & 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 17224/2024
TABOOLA INDIA PRIVATE LIMITED
.....Petitioner Through: Mr. Ved Kumar Jain, Mr. Nischay Kantoor and Mr. Govind Gupta, Advs.
versus
PROPER OFFICER WARD 300 E COMMERCE & ORS.
.....Respondents Through: Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel and Mr. Mayank Kamra, Advs. for R-1 to R-4 50 + W.P.(C) 17243/2024
TABOOLA INDIA PRIVATE LIMITED
.....Petitioner Through: Mr. Ved Kumar Jain, Mr. Nischay Kantoor and Mr. Govind Gupta, Advs.
versus
PROPER OFFICER WARD 300 E COMMERCE & ORS.
.....Respondents Through: Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel and Mr. Mayank Kamra, Advs. for R-1 to R-4 53 + W.P.(C) 17256/2024
TABOOLA INDIA PRIVATE LIMITED
.....Petitioner Through: Mr. Ved Kumar Jain, Mr. Nischay Kantoor and Mr. Govind Gupta, Advs.
versus 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 17/12/202
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