M/S Shri Ganpati Electronics vs. Commissioner, State Goods And Service Tax And Anr.

W.P.(C)/9280/2019HC DelhiGSTCNR DLHC01034945201927 August 2019Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE C.HARI SHANKAR2 pages

For Petitioner: Mr. Rajesh Mahna, AdvFor Respondent: Mr. Dhananjaya Mishra, Adv

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Held

The Court directed the respondents to decide the petitioner's pending application for refund of excess ITC in accordance with law. Any refund granted should include interest as per the applicable Act.

Facts

The petitioner sought a refund of excess Input Tax Credit (ITC) amounting to ₹ 8,06,593/- along with statutory interest for periods in 2012 and 2013-2014. An application for this refund was pending before the respondents.

Key Issues

The primary issue was the delay in deciding the petitioner's application for refund of excess Input Tax Credit and the entitlement to statutory interest.

Sections Cited

Section 42, Section 38

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Cause title — parties, addresses and appearances

W.P.(C) 9280/2019 Page 1 of 2 $~43 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision : 27th August, 2019 + W.P.(C) 9280/2019 and CM No. 38255/2019 (exemption) M/S SHRI GANPATI ELECTRONICS ..... Petitioner Through: Mr. Rajesh Mahna, Adv. versus COMMISSIONER, STATE GOODS AND SERVICE TAX AND ANR. ..... Respondents Through: Mr. Dhananjaya Mishra, Adv. CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE C.HARI SHANKAR

O R D E R %

27.08.

2019 D.N. PATEL, CHIEF JUSTICE (ORAL) CM No. 38255/2019 (exemption)

Exemption allowed, subject to all just exceptions.

The application is disposed of.

Issue notice to the respondents.

Mr. Dhananjaya Mishra waives notice for all the respondents and seeks time to take instructions and to file a counter affidavit.

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