M/S. N.A. International vs. Union Of INDIA & Ors.

W.P.(C)/4632/2020HC DelhiGSTCNR DLHC01020740202013 August 2020Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE PRATEEK JALAN3 pages

For Petitioner: Mr.Priyadarshi Manish, Adv. with Mrs.Anjali J. Manish, AdvsFor Respondent: Mr.Vivek Goyal, CGSC with Mr.Abhishek Khanna, Adv. for R-1/UOI. Mr.Amit Bansal, Sr.Standing Counsel with Mr.Aman Rewaria, Adv. for R-2 to 7

AI SummaryPartly Allowed

Held

The Court directed the concerned respondent authorities to decide the question of release of IGST and duty drawback amounts, along with interest, in accordance with applicable laws and policies. The decision was to be made as early as possible, preferably within three weeks.

Facts

The petitioner sought a writ of mandamus to direct the respondents to release IGST and duty drawback amounts due to them. The petitioner was aggrieved by the inaction of the respondents in releasing these amounts.

Key Issues

Whether the respondents have unduly delayed the release of IGST and duty drawback amounts to the petitioner. Whether a writ of mandamus should be issued to compel the release of these amounts.

Sections Cited

None

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(C) 4632/2020 Page 1 of 3 $~9. * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decided on: 13th August, 2020 + W.P.(C) 4632/2020 M/S. N.A. INTERNATIONAL ..... Petitioner Through: Mr.Priyadarshi Manish, Adv. with Mrs.Anjali J. Manish, Advs. Versus UNION OF INDIA & ORS. ..... Respondents Through: Mr.Vivek Goyal, CGSC with Mr.Abhishek Khanna, Adv. for R-1/UOI. Mr.Amit Bansal, Sr.Standing Counsel with Mr.Aman Rewaria, Adv. for R-2 to 7. CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE PRATEEK JALAN

JUDGMENT : D.N.Patel, Chief Justice (Oral) Proceedings in the matter have been conducted through video conferencing.

This writ petition has been preferred with the following prayers:- “(a) Issue a writ order or direction in the nature of mandamus to direct the Respondents to release the IGST to the Petitioner for amount of Rs.1,79,10,516/- along with interest; and /or.

(b) Issue a writ or direction in the nature of mandamus to direct the Respondents to release to the Petitioner the amount of KUMAR Location: Signing Date:14.08.2020 15:59:15

The judgment continues below.

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