M/S Acc LTD. , Lucknow Thru. Auth. Signatory Mr. Sudip Ghosh vs. Union Of INDIA Thru. Secy. Ministry Of Finance Deptt.Of Revenue Govt.Of INDIA, New Delhi And Others
Held
The Court acknowledged the petitioner's claim for a refund of Rs. 1,02,69,620/- under Section 54 of the CGST/SGST Act and their claim for interest under Section 56 of the Act due to the delay. The respondents attributed the delay to technical reasons but assured that the refund would be processed expeditiously. The Court, considering the submissions and the liability for interest, directed Respondent No. 6, the Deputy Commissioner (Administration), to release the payable amount to the petitioner expeditiously, preferably within one month. The Court's decision was based on the assurance of the respondents and the statutory provisions governing refunds and interest on delayed refunds. No specific issue was left undecided; the Court disposed of the petition with a clear direction for the release of funds.
Facts
The petitioner, M/s Acc Ltd., Lucknow, filed a writ petition before the High Court seeking the release of a refund amounting to Rs. 1,02,69,620/- under Section 54 of the CGST/SGST Act. The petitioner also prayed for interest at the rate of 6% under Section 56 of the Act due to the delay in the release of this refund. The respondents, including the Union of India and others, represented by the learned Standing Counsel and counsel for the opposite party, submitted that the refund could not be processed due to technical reasons. However, they assured that the amount would be released without further delay.
Key Issues
1. Whether the petitioner is entitled to the refund of Rs. 1,02,69,620/- under Section 54 of the CGST/SGST Act, and if so, is the delay in its release attributable to the revenue? 2. Whether the petitioner is entitled to interest at the rate of 6% under Section 56 of the CGST/SGST Act for the delay in the release of the refund? Petitioner's Contention: The petitioner argued that they are entitled to the refund of Rs. 1,02,69,620/- and, due to the delay in its disbursement, are also entitled to interest at 6% as per Section 56 of the CGST/SGST Act. Respondent's Contention: The respondents, on the basis of instructions, submitted that the refund could not be processed due to certain technical reasons. They further stated that the amount would be released without any further delay.
Sections Cited
Section 54, Section 56
AI-generated summary — verify with the full judgment below
Court No. - 4 Case :- WRIT TAX No. - 144 of 2022 Petitioner :- M/S Acc Ltd. , Lucknow Thru. Auth. Signatory Mr. Sudip Ghosh Respondent :- Union Of India Thru. Secy. Ministry Of Finance Deptt.Of Revenue Govt.Of India, New Delhi And Others Counsel for Petitioner :- Vaibhav Krishna,Abhishek Pratap Counsel for Respondent :- A.S.G.I.,C.S.C.,Dipak Seth,Kuldeepak Nag (K.D.Nag) Hon'ble Attau Rahman Masoodi,J. Hon'ble Om Prakash Shukla,J. Heard Sri Nishant Mishra, learned counsel for the petitioner and learned Standing Counsel for the State. Sri K.D. Nag, learned counsel has put in appearance on behalf of opposite party No.
An amount to the tune of Rs.1,02,69,620/- has been found refundable to the petitioner under Section 54 of CGST/SGST Act. For delay in the release of the said amount, the petitioner has further prayed the payment alongwith interest at the rate of 6% under Section 56 of the said Act. Learned Standing Counsel, on the basis of instructions, has submitted that the refund of money could not be made on account of some technical reasons. He, however, points out that the amount shall be released in favour of the petitioner without any further delay. Respondent No.6 i.e. D
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