M/S Paramount Agrotech Food (P) LTD vs. The State Of Hp
Held
The Court held that the issue of interest on delayed refund must first be raised before the appropriate GST authority. If dissatisfied after exhausting statutory remedies, the party can then approach the High Court.
Facts
The petitioner sought a writ of mandamus to release a refund of Rs. 777375/- along with interest, as per an appellate order. The department argued that the refund was processed expeditiously after the appeal decision and therefore no interest was due.
Key Issues
Whether the petitioner is entitled to interest on a delayed refund, and if so, which authority should first adjudicate this claim.
Sections Cited
Section 54, Section 56
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA
CWP No.11706 of 2026
Decided on 09th September 2026 M/s Paramount Agrotech Food (P) Ltd
…Petitioner Vs. State of Himachal Pradesh and others
…Respondents Coram Hon’ble Mr. Justice Ajay Mohan Goel, Judge Hon’ble Mr. Justice Yogesh Jaswal, Judge 1Whether approved for reporting? For the petitioner : Mr. Ajay Vaidya, Advocate.
For the respondents : Mr. Sushant Keprate, Additional
Advocate General.
Ajay Mohan Goel, Judge (Oral)
By way of this writ petition, the petitioner has prayed for the following reliefs:- “i. Issue a writ of mandamus o any other appropriate writ, order or directions, directing the respondents to release refund of Rs.777375/- alongwith interest to the petitioner expeditiously within three weeks in pursuant to the order passed in Appeal No.AD020723000281W dated 21.11.2025 (Ann P-2) of the appellate authority. ii. Directing to the respondent to grant interest in terms of Section 56 under HPGST/CGST/IGST Act, 2017. iii. Grant ad
The judgment continues below.
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Reproduced from the public record of the Himachal Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.