Sesame Workshop Initiatives (INDIA) Private Limited vs. Union Of INDIA & Ors.
Held
The Court held that the petitioner is entitled to interest on the delayed refund amount from the date of the refund sanction order until the date of actual disbursement. The Court also directed expeditious adjudication of the petitioner's appeal for interest prior to the sanction order.
Facts
The petitioner was sanctioned a refund of GST, but only the SGST portion was disbursed. The CGST and IGST portions were delayed, leading to a writ petition. The refund was eventually disbursed after the petition was filed.
Key Issues
Whether the petitioner is entitled to interest on a delayed GST refund, and if so, for what period and at what rate. Whether the appeal for interest prior to the refund sanction order should be expedited.
AI-generated summary — verify with the full judgment below
Neutral Citation Number : 2023:DHC:3416-DB
W.P.(C) 5590/2023 $~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI %
Date of Decision: 15th May, 2023 + W.P.(C) 5590/2023 & CM APPL. 21905/2023 SESAME WORKSHOP INITIATIVES (INDIA) PRIVATE LIMITED
..... Petitioner Through: Mr. Sandeep Chilana, Mr. Snehil Sharma, Mr. Prem Kandpal & Ms. Anjali Jain, Advs.
versus
UNION OF INDIA & ORS.
..... Respondents Through: Mr. Neeraj, Senior Panel Counsel with Mr. Rudra Paliwal, GP with Mr. Vedansh Anand, Adv. for R1 Mr. R. Ramachandran, Sr. SC for R1, 3 & 4 Mr. Rajeev Aggarwal,
ASC with Ms. Shilpa Singh, Advs. for R2, 5 & 6 CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE AMIT MAHAJAN VIBHU BAKHRU, J. (Oral)
The petitioner has filed the present petition, inter alia, claiming interest on the amount of ₹68,37,488/-.
By an order dated 04.10.2021, a refund of ₹1,12,98,201/- was sanctioned. This comprised of ₹44,60,713/- on account of State Goods and Services Tax (SGST); ₹44,60,713/- on ac
The judgment continues below.
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