M/S. Moms Cradle PVT. LTD. vs. Union Of INDIA & Ors.

W.P.(C)/4463/2020HC DelhiGSTCNR DLHC01020390202013 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. Amit Mahajan, CGSC with Mr.Kavinder Gill, Mr.Dhruv Pande, Mr.Gitesh Chopra, Advs. for Respondent No.1. Mr. Amit Bansal, Sr.Standing Counsel with Mr.Aman Rewaria, Adv. for R-2 to 8

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Held

The Court directed the respondent authorities to decide the question of release of IGST and duty drawback, along with interest, in accordance with applicable laws and policies. The petitioner was granted liberty to challenge the decision if advised.

Facts

The petitioner sought a writ of mandamus to direct the respondents to release IGST and duty drawbacks amounting to Rs. 78,29,825/- and Rs. 35,86,614/- respectively. The petitioner also prayed for the removal of alerts against their IEC and GNSTIN numbers.

Key Issues

The primary issue was the inaction of the respondents in releasing IGST and duty drawbacks due to the petitioner. The Court did not delve into specific legal provisions but directed a decision based on law and policy.

Sections Cited

None

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Cause title — parties, addresses and appearances

W.P.(C)4463/2020 Page 1 of 3 $~7. * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decided on: 13th August, 2020 + W.P.(C) 4463/2020 M/S. MOMS CRADLE PVT. LTD. ..... Petitioner Through: Mr.Priyadarshi Manish, Adv. with Mrs.Anjali J. Manish, Advs. Versus UNION OF INDIA & ORS. ..... Respondents Through: Mr. Amit Mahajan, CGSC with Mr.Kavinder Gill, Mr.Dhruv Pande, Mr.Gitesh Chopra, Advs. for Respondent No.1. Mr. Amit Bansal, Sr.Standing Counsel with Mr.Aman Rewaria, Adv. for R-2 to 8. 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.78,29,825/- along with interest; and /or.

W.P.(C)4463/2020

(b) Issue a w

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